Page 92 - GSTL_16th July 2020_Vol. 38_Part 3

330 GST LAW TIMES [ Vol. 38
[Order]. - At the outset, we would like to make it clear that the provi-
sions of both the CGST Act and the RGST Act are the same except for certain
provisions. Therefore, unless a mention is specifically made to such dissimilar
provisions, a reference to the CGST Act would also mean a reference to the same
provision under the RGST Act. Further to the earlier, henceforth for the purposes
of this Advance Ruling, a reference to such a similar provision under the CGST
Act/RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s. Sarda Bio Polymers Pvt. Ltd., H-l-105 to 108,
4th phase, Industrial Area, Pali Marwar-306401(Raj) India, (hereinafter the appli-
cant) is fit to pronounce advance ruling as it falls under the ambit of the Section
97(2)(a) given as under :-
(a) Classification of any goods or services or both;
Further, the applicant being a registered person (GSTIN is 08AARCS9529A1ZZ
as per the declaration given by him in Form ARA-01) the issue raised by the ap-
plicant is neither pending for proceedings nor proceedings were passed by any
authority. Based on the above observations, the applicant is admitted to pro-
nounce advance ruling.
1. Submission and interpretation of the applicant :
• The applicant is engaged in manufacture of Psyllium Husk Powder
in Pali having GST Registration Number 08AARCS9529A1ZZ. The
applicant intends to seek clarification on the classification and rate
of GST applicable on the Psyllium Husk Powder.
• The applicant procures Psyllium Husk which is crushed to form
Psyllium Husk Powder. Therefore, the present application for ad-
vance ruling is being filed to confirm the classification of Psyllium
Husk Powder and the rate of GST applicable on it.
• The applicant submits that their product “Psyllium Husk Powder”
is not expressly defined anywhere either in the Notification No.
1/2017-Central Tax (Rate), dated 28-6-2017 prescribing GST rates
for levy of CGST nor in the Notification No. 1/2017-Integrated Tax
(Rate), dated 28-5-2017 prescribing GST rates for levy of IGST. Con-
sequently, the rate of GST applicable on the product “Psyllium
Husk Powder” is 18% under the residual entry which reads as fol-
lows :-
Schedule-III of Notification No. 1/2017-Central Tax (Rate), dated
28-6-2017 prescribing CGST rate of 9%

S. Chapter Heading/ Description of goods
No. Sub-Heading/
Tariff Item
(1) (2) (3)
453 Any Chapter Goods which are specified in Schedule I, II,
IV, V or VI.

Schedule III of Notification No. 1/2017-Integrated Tax (Rate), dated
28-6-2017 prescribing IGST rate of 18%

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