Page 94 - GSTL_16th July 2020_Vol. 38_Part 3

332 GST LAW TIMES [ Vol. 38
2. Questions on which the Advance Ruling is sought
Whether GST rate of 5% or 18% is applicable on Psyllium Husk Powder?
3. Personal Hearing
In the matter personal hearing was granted to the applicant on 4-3-2020
at Room No. 2.29 NCRB, Statue Circle, Jaipur. Shri Pardeep Jain, C.A. (Author-
ised Representative) for the applicant appeared for PH. During the PH, he reiter-
ated the submissions already made in the application and requested for early
disposal of the application.
4. Comments of the jurisdictional officer
The jurisdictional officer (Joint Commissioner) CGST Division-D, Maha-
veer Nagar, Pali-306401, Rajasthan has submitted his para-wise comments vide
letter dated 13-2-2020 which are as under :-
“Para No. 1 - No Comments.
Para No. 2 - Not admitted. As per the flow chart of applicant, they are mak-
ing Psyllium husk from Raw material (Psyllium Seeds). The Psyllium Husk
falls under HSN 12119032.
Para No. 3 - Not admitted. The contention of the applicant that they are en-
gaged in the process of crushing and powdering of the husk of psyllium
and not its seed is not correct. As per their flow chart of manufacturer of
PHP, they are making psyllium Husk from raw material (Psyllium seeds)
and the same falls under HSN 12119032.
Para. No. 4 - No Comments required.”
5. Findings, Analysis & Conclusion
• While going through the submissions, we observe that the applicant
is engaged in manufacture of Psyllium Husk Powder from Husk of
Psyllium in Pali, Rajasthan and has sought advance ruling to ascer-
tain whether rate of GST on supply of Psyllium Husk Powder.
• What is Psyllium?
As per Wikipedia,
Psyllium /‘sIliəm/, or ispaghula (isabgol) /Ispə’gu:lə/, is the com-
mon name used for several members of the plant genus Plantaqo
whose seeds are used commercially for the production of mucilage.
Psyllium is mainly used as a dietary fiber.
Collins Dictionary defines Psyllium as
a grain, Plantago vsafra, the husks of which are used medicinally as a
laxative and to reduce blood cholesterol levels.
• From the above definitions we found that Psyllium (commonly
known as Isabghol) is a plant whose parts such as seeds and others
are used to prepare some Pharmacy products especially laxative
medicines.
• We have gone through manufacturing chart as submitted by the
applicant and found that the Psyllium Husk Powder is obtained
through Husk post de-husking of raw seeds.

GST LAW TIMES  16th July 2020  94