Page 112 - GSTL_13th August 2020_Vol 39_Part 2

198 GST LAW TIMES [ Vol. 39
The applicant had filed an application in Form GST ARA-01, dated 21-5-
2019, by paying required amount of fee for seeking Advance Ruling on the fol-
lowing issues, as mentioned below.
4. Question raised before the authority :
Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209
(Forest Trees Seed) or not.
On Verification of basic information of the applicant, it is observed that
the applicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), Vi-
zianagaram West Circle, Vizianagaram Division. Accordingly, the application
has been forwarded to the jurisdictional officer and a copy marked to the Central
Tax authorities too, to offer their remarks as per the Section 98(1) of
CGST/APGST Act, 2017.
In response, no remarks are received from the jurisdictional officer con-
cerned regarding whether there are any proceedings lying pending or passed
relating to the applicant on the issue, for which the Advance Ruling sought by
the applicant.
5. Record of personal hearing :
Shri K.S.N. Gupta, the proprietor of the firm appeared for Personal Hear-
ing on 18-9-2019 and reiterated the submission already made in the application.
6. Applicants interpretation of law and facts :
The applicant submits the following regarding the applicability of the
rate of tax of tamarind seed.
(1) The Government of India, Ministry of Finance, Department of Rev-
enue issued a Notification No. 2/2017-Central Tax (Rate), dated
28 June, 2017, under CGST Act. In the said notification, Serial Num-
ber 86 of the Schedule is specified as under :

Sl. Chapter/Heading/ Description of goods
No. Sub-Description of
Goods Heading/
Tariff Item
86 1209 Seeds, Fruit and spores, of a kind used for
sowing

In this schedule it is placed in the category of “Nil” rated.
(2) Chapter 12 of the Harmonized system of Nomenclature tariff speci-
fied as under :

H.S. Code Item Description
1209 Seeds, Fruit and spores, of a kind used for Sowing

Point Number 3 of the Notes to the Chapter 12 of the HSN Tariff
explained the entry of HS Code 1209 as under :
“3. For the purposes of heading 1209 beet seeds, grass and
other herbage seeds, seeds of ornamentals flowers, vegetable seeds,
seeds of forest trees, seeds of fruit trees, seeds of vetches (Other than
those of the species vicia faba) or of lupines are to be regarded as
‘Seeds of a kind used for Sowing’.”

GST LAW TIMES  13th August 2020  112