Page 183 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SAFSET AGENCIES PVT. LTD. 421
RULING
❖ The work undertaken by the applicant is a ‘Support Service to Min-
ing’, covered under HSN 998622 and attracts GST @ 18% (CGST 9%
+ SGST 9%) as provided under the Notification No. 11/2017-Central
Tax (Rate), dated 28-6-2017 (as amended).
❖ Question 2 & 3 are beyond the scope of mandate given to this au-
thority as per Section 97(2) of CGST Act, 2017, therefore, no ruling is
given.

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2020 (38) G.S.T.L. 421 (App. A.A.R. - GST - Mah.)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, MAHARASHTRA
Smt. Sungita Sharma and Shri Rajiv Jalota, Members
IN RE : SAFSET AGENCIES PVT. LTD.

Order No. MAH/AAAR/SS-RJ/08/2019-20, dated 7-10-2019
in Appeal No. MAH/GST-AAAR-08/2019-20
1
Valuation (GST) - Second hand goods - Margin scheme - Whether Rule
32(5) of Central Goods and Services Tax Rules, 2017 will apply to be decided
independently of fitment of product - Nothing in Rule 32(5) ibid to make it
inapplicable to valuable or precious objects or objects having antique value -
Term ‘second-hand and used’ to be given its ordinary meaning - Antique piec-
es also second-hand and used by people before they come in the market -
Paintings are bought by appellant from individual art collectors presupposes
that art collectors bought it second-hand or used and then sold it to appellant -
Nothing to show that appellant has bought paintings from the artists them-
selves - No grounds to say that they are not second-hand or used - All catego-
ries : valuable paintings, antique watches, antique jewelry, and antique books
though falling under category of valuable goods, are at same time also ‘second
hand or used goods’ - Benefit of Rule 32(5) ibid cannot be denied on such
goods - Sufficient information not placed before Authority for Advance Rul-
ings in respect of collectibles/memorabilia and collectible books and no spe-
cific explanation given as to difference between antique book and collectible
books - Authority correct in not giving any ruling in respect to these items.
[paras 53, 54]
Interpretation of statute - Reasonable interpretation. - It is a settled prin-
ciple of jurisprudence that when the words of a statute are unambiguous and only one
reasonable meaning can be given to it, then the Courts are bound to give effect to that
meaning. Such words have to be interpreted in their natural and ordinary sense. [para
53]
Appeal partly allowed
[Order]. - Proceedings : At the outset, we would like to make it clear that
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1 On appeal from 2019 (26) G.S.T.L. 351 (A.A.R. - GST - Mah.).
GST LAW TIMES  16th July 2020  183