Page 116 - GSTL_13th August 2020_Vol 39_Part 2

202 GST LAW TIMES [ Vol. 39

2020 (39) G.S.T.L. 202 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : SAINT-GOBAIN INDIA PVT. LTD.

Order No. GST-ARA-51/2019-20/B-38-Mumbai, dated 17-3-2020
in Application No. 51
Advance Ruling - Scope of - Gypsum board - Classification of - Gyp-
sum plaster reinforced with glass-fibre with 94% of gypsum and adhesives;
approximately 5% of paper; and > 1% of glass fibre - Failure by assessee to
submit any samples of product for which classification sought - No conclusion
to be arrived as product yet to be manufactured - Determination of exact na-
ture of product not possible in absence of any sample of said product being
tested from accredited laboratory - Goods in respect of which supply being
undertaken or proposed to be undertaken, should be existing - Assessee pro-
posing to manufacture impugned product, which are presently not in existence
- Assessee’s application also barred under Section 95 of Central Goods and
Services Tax Act, 2017 - Application rejected as not maintainable - Sections 95
and 97 of Central Goods and Services Tax Act, 2017. [paras 5.4, 5.5, 5.6, 5.7, 7]
Application rejected
CASE CITED
Commissioner v. Connaught Plaza Restaurant (P) Ltd.
— 2012 (286) E.L.T. 321 (S.C.) — Referred ................................................................................. [Para 2.9]
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act and
MGST Act” respectively) by Saint-Gobain India Private Limited, the applicant,
seeking an advance ruling in respect of the following question.
(1) Whether the proposed product is classifiable as “Glass-fibre Rein-
forced Gypsum Board” and the applicant can avail the benefit of the
concessional rate of tax under Schedule-II of Notification No. 1/2017-
Central Tax?
At the outset, we would like to make it clear that the provisions of both the CGST
Act and the MGST Act are the same except for certain provisions. Therefore, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the MGST
Act. Further to the earlier, henceforth for the purposes of this Advance Ruling,
the expression GST Act’ would mean CCST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions made by the applicant is as under :-
2.1 M/s. Saint Gobain India Private Limited, the Applicant, engaged in
the manufacturing and marketing of both, paper reinforced and glass reinforced
gypsum boards falling under Chapter 68 of the Customs Tariff Act, 1975 is pro-
posing to manufacture a new category of product under Glass reinforced gyp-
sum board (“GRG”) which is essentially going to be a gypsum plaster, reinforced
GST LAW TIMES  13th August 2020  116