Page 16 - GSTL_13th August 2020_Vol 39_Part 2

xiv GST LAW TIMES [ Vol. 39
Tobacco leaves - Rate of GST - Procured at tobacco auction platforms or
directly from farmers - Cured and dried by farmers themselves - C.B.E. &
C. Instruction F. No. 332/2/2017-TRU, dated Dec., 2017 defining tobacco
leaves, classifiable under Heading 2401 of Customs Tariff Act, 1975, to
mean as “leaves of tobacco as such or broken tobacco/leaves or tobacco
leaves stems” - GST rate of 5% (CGST 2.5% + SGST 2.5%) applicable in
terms of S. No. 109 of Schedule 1 to Notification No. 1/2017-C.T. (Rate) -
Procurement of said leaves from other traders who have purchased same
from farmers would also attract same rate of GST under same heading -
Further, processes like segregation or redrying (without threshing) or
butting, etc. do not alter basic character of tobacco leaves - Accordingly,
even if these processes are carried out by applicant on his own or on job
work, before re-selling tobacco leaves to traders/manufacturers/
exporters, etc., GST rate would remain same, i.e., 5% (CGST 2.5% + SGST
2.5%) under notification entry ibid — In Re : Deccan Tobacco Company (A.A.R. -
GST - A.P.) ....................................... 168
— Redrying with threshing - Unmanufactured tobacco - Since redrying with
threshing of cured tobacco leaves would convert product into
unmanufactured tobacco, same would go out of entry at S. No. 109 of
Schedule-1 to Notification No. 1/2017-C.T. (Rate) - Accordingly, said
product appropriately covered under entry at S. No. 13 of Schedule-IV to
notification ibid with GST rate of 28% (CGST 14% + SGST 14%) whether
redrying and threshing done by applicant themselves or getting it done
on job work basis at others’ premises and then sells such threshed and re-
dried tobacco leaves to others — In Re : Deccan Tobacco Company (A.A.R. - GST -
A.P.) ......................................... 168
Transitional credit, time-limit for filing GST TRAN-1 is directory not
mandatory - See under INPUT TAX CREDIT ................... 143
— timeline of compliance for availing ITC - See under INPUT TAX CREDIT ... 129
Transport vehicles renting, rate of GST - See under RENTAL SERVICES OF
TRANSPORT VEHICLES .............................. 192
Unmanufactured tobacco, rate of GST - See under TOBACCO LEAVES ...... 168
Utilization of Consumer Welfare Fund under Indirect Taxation, scope of -
See under CONSUMER WELFARE FUND .................... 132
Valuation (GST) - Sale of motor vehicle of value over ` 10 lakhs - Collection
of 1% of sale consideration as income tax from buyers in terms of Section
206(1F) of Income-tax Act, 1961 - Whether includible in value of supply -
Requiring deeper adjudication - Authority directed not to act on
clarification by Department in this regard till decision in petition - Section
15(2) of Central Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — PSN Automobiles Pvt. Ltd. v. Union of India (Ker.) ....... 140
Value of supply - HSD Oil (Diesel) provided on free of cost basis from
service recipient’s storage tank - Diesel so provided by service recipient
to applicant for use in the equipments and vehicles of applicant forms an
important and integral component of this business process, without
which the process of excavation of limestone at different mines,
transportation and delivery of Limestone to recipient - Value of HSD Oil
supplied free of cost includible in value of supply - Section 15(2)(b) of
Central Goods and Services Tax Act, 2017 — In Re : Pulluri Mining & Logistics
Pvt. Ltd. (A.A.R. - GST - A.P.) .............................. 178
GST LAW TIMES  13th August 2020  16