Page 102 - GSTL_23rd July 2020_Vol 38_Part 4

468 GST LAW TIMES [ Vol. 38
non-Government company and a private unlisted company and selling it by
refilling it in cylinders to their commercial/domestic customers - LPG gas
received from companies other than Indian Oil Corporation Ltd., Hindustan
Petroleum Corporation Ltd. or Bharat Petroleum Corporation Ltd. and
supplied to Commercial/Domestic customers in cylinders of 21 kgs., 17 kgs.,
15 kgs. and 12 kgs. not covered under Tariff Item 2711 19 00 of Customs Tariff
Act, 1975 and consequently under Sl. No. 165 of Schedule-I but under Sr.
No. 453 of Schedule-III to Notification No. 1/2017-C.T. (Rate) and taxable
@ 18% (9% SGST + 9% CGST) for the period upto 24-1-2018 - However, LPG
supplied by applicant to household domestic customers would attract GST of
5% GST with effect from 25-1-2018 vide Entry 165A of Schedule-I to Notifica-
tion No. 1/2017-C.T. (Rate) as amended by Notification No. 6/2018-C.T. (Rate).
[paras 6, 7]
Input Tax Credit - Applicant eligible to take the entire input Cenvat
credit @ 18% on purchases of LPG Gas in bulk through Tanker subject to ful-
filment of the conditions/provisions (wherever applicable) for taking input tax
credit as envisaged in Sections 16, 17 and 18 of Central Goods and Services Tax
Act, 2017 and Rules 36, 37, 40, 41 and 42 of Central Goods and Services Tax
Rules, 2017. [para 11]
Ruling partly in favour of assessee
REPRESENTED BY : Shri Surendra D. Modi, for the Assessee.
[Order]. - Brief facts : The applicant vide their application for Advance
Ruling has submitted that they are engaged in the business of purchasing LPG
Gas (Bulk) through Tanker and thereafter, refilling the same in two types of bot-
tles - 17 kgs. and 21 kgs. and sell it to Commercial Customer on Rate of GST Ap-
plicable @ 18%. Secondly, they are refilling the gas in bottles of 12 kgs. and 15
kgs. also and selling it to Domestic Customers, on which GST rate applicable is @
5%.
2. The applicant have further stated that in the above circumstances, by
considering Section 97(2), they have made the following question on which Ad-
vance Ruling is required :
(1) Determination of the liability to pay Tax on sales of Gas sold in Bot-
tle to Commercial Customer and Gas sold in Bottle to Domestic
Customer.
(2) Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through
Tanker?
3. The applicant have enclosed copies of Purchase invoice and Sales in-
voice for ready reference and have requested to grant them a personal hearing in
the matter and after considering the above facts, to pass a Determination Order
or Advance Ruling as per provisions of the Act.
Discussion & findings
4. We have considered the submissions made by the applicant in their
application for advance ruling as well as the arguments/discussions made by
them at the time of personal hearing. As per their submission, the applicant are
engaged in the business of purchasing LPG Gas (Bulk) through Tanker and
thereafter, refilling the same in two types of bottles - 17 kgs. and 21 kgs. and sell

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