Page 103 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : NAVBHARAT LPG BOTTLING COMPANY 469
it to Commercial Customer on Rate of GST Applicable @ 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%. The applicant have submitted
a copy of Purchase Invoice issued to them by M/s. Aegis Gas (LPG) private lim-
ited, Tranja village, Post-Limbasa, Tal. : Matar, District-Kheda through which
they have received 11.970 tonnes of Commercial LPG Mixture (Gas) from the
said company in bulk which would be refilled in smaller bottles as mentioned
above and sold at the applicable rates as mentioned above.
5. The applicant has put the following question for advance ruling in
their application :-
(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?
6. In order to determine the tax liability on the sale of Gas sold in bot-
tles by the applicant and sold to the Commercial and Domestic customers, we
will be required to refer to the Notification No. 1/2017-Central Tax (Rate), dated
28-6-2017 containing the sub-headings as well as the rates of GST applicable to
various goods. Relevant portion of Notification No. 1/2017-Central Tax (Rate),
dated 28-6-2017 is reproduced hereunder :
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i)
OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017.
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section
9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, hereby notifies the
rate of the central tax of -
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules),
that shall be levied on intra-State supplies of goods, the description of
which is specified in the corresponding entry in column (3) of the said
Schedules, falling under the tariff item, sub-heading, heading or Chapter, as
the case may be, as specified in the corresponding entry in column (2) of the
said Schedules

GST LAW TIMES  23rd July 2020  103