Page 124 - GSTL_16th July 2020_Vol. 38_Part 3

362 GST LAW TIMES [ Vol. 38
2020 (38) G.S.T.L. 362 (App. A.A.R. - GST - Raj.)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, RAJASTHAN
Shri Pramod Kumar Singh, Member (Central Tax) and Dr. Preetam B.
Yashvant, Member (State Tax)
IN RE : JVS FOODS PVT. LTD.
Order No. RAJ/AAAR/6/2019-20, dated 1-4-2020
in Appeal No. RAJ/AAAR/APP/04/2019-20
1
Fortified Rice Kernels (FRK) - Prepared food - Product made from rice
and micronutrient premix after undergoing specific mechanical and chemical
processing - To manufacture FRK, natural rice to be converted into rice flour -
Change in essential characteristics of rice upon conversion into flour and no
grain remain present in product - Preparation of product out of rice flour can-
not be classified in any of heading of Chapter 10 in terms of Chapter Note 1(A)
of GST Tariff - Supply of FRK to various millers/suppliers by appellant with
instruction “this product should be first mixed (blended) with traditional rice
in ratio of 1:100 and then the mixed rice is cooked and consumed” - Such in-
struction amounted to admission by appellant that FRK different from tradi-
tional rice and to be used for blending in traditional rice - FRK does not fall in
category of “Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as Khoi, parched
paddy or rice coated with sugar or gur, commonly known as Murki” - Product
appropriately classifiable under sub-heading of Chapter 19, i.e., under HSN
Code 1904 90 00. [paras 13, 14, 15, 16, 17]
Appeal to Appellate Authority - Limitation - Delay in filing - Condo-
nation of - Appellate Authority having discretion to extend appeal filing time
by further 30 days if satisfied with reasons for delay - Delay attributed to diffi-
culty faced by appellant in filing appeal online due to technical glitches on the
portal - Delay condoned - Section 100(2) of Central Goods and Services Tax
Act, 2017. [paras 3.1, 3.2, 3.3, 3.4]
Appeal dismissed
CASES CITED
Chambal Fertilisers and Chemicals Limited v. Union of India
— 2019 (29) G.S.T.L. 222 (Raj.) — Referred .................................................................................. [Para 6]
Union of India v. R. Gandhi — 2010 (261) E.L.T. 3 (S.C.)
— Referred ......................................................................................................................................... [Para 6]
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 52/26/2018-GST, dated 9-8-2018 ...................................................... [Paras 5.3, 5.5]
REPRESENTED BY : S/Shri Samir Jain, Advocate and Sumit Bhargava,
CA, for the Assessee.
[Order]. - At the outset, we would like to make it clear that the provi-
sions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are
same except for certain provisions. Therefore, unless a mention is specifically
made to such dissimilar provisions, a reference to the Central GST Act, 2017
________________________________________________________________________
1 On appeal from 2020 (33) G.S.T.L. 481 (A.A.R. - GST - Raj.).
GST LAW TIMES  16th July 2020  124