Page 111 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : KALAGARLA SURYANARAYANA SON 197
Answer : As per the information given by the applicant, he is rendering
rental services and his tax liability under GST law is as de-
tailed in the para 6.7 above.
Query : Does the applicant require to file reconciliation statement in
FORM GSTR-9C?
Answer : As per Section 97(2) this question doesn’t fall under the scope
of advance ruling as detailed in the para 6.6 above.

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2020 (39) G.S.T.L. 197 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : KALAGARLA SURYANARAYANA SON

AAR No. 30/AP/GST/2019, dated 10-12-2019
Tamarind Seed - Tamarind seed/kernel as traded by applicant sold to
millers and meant for commercial/industrial purpose - No certificate or any
other document submitted certifying tamarind kernel/seed meant for sowing
purpose - Tamarind seeds classifiable under HSN Code 1207 as other oil seeds
and oleaginous fruits (i.e., Palm nuts and kernels, cotton seeds, etc.) whether or
not broken, other than of seed quality - Taxable at 5% GST (2.5% CGST + 2.5%
SGST). [para 7]
Ruling in favour of department
CASE CITED
Collector v. Wood Craft Products Ltd. — 1995 (77) E.L.T. 23 (S.C.) — Referred .............................. [Para 6]
REPRESENTED BY : Shri K.S.N. Gupta, for the Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by M/s. Kalagarla Sur-
yanarayana Son (hereinafter referred to as applicant), registered under the Goods
& Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
M/s. Kalagarla Suryanarayana Son, E-Block 39, PW Market, Viziana-
garam-535001 (hereinafter referred to as the Applicant) are wholesale dealers
dealing in Tamarind, Tamarind seed, oil seeds, pulses and cereals.

GST LAW TIMES  13th August 2020  111