Page 92 - GSTL_13th August 2020_Vol 39_Part 2

178 GST LAW TIMES [ Vol. 39
Question (g) : What will be the applicable rate of tax if the applicant
gets the tobacco threshed and redried on job work basis
at others’ premises and then sells such threshed and re-
dried tobacco leaves to others?
Answer : 28% (14% SGST + 14% CGST) as per Sl. No. 13 of Sched-
ule-IV Notification No. 1/2017-Central Tax (Rate), dated
28-6-2017.

_______

2020 (39) G.S.T.L. 178 (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 : PULLURI MINING & LOGISTICS PVT. LTD.
AAR No. 11/AP/GST/2020, dated 5-5-2020
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 ap-
plicant 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.
[para 7]
Ruling in favour of department
REPRESENTED BY : Shri M. Ramachandra Murthy, CA, 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. Pulluri Mining
& Logistics Private Limited, (hereinafter referred to as applicant), registered un-
der 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. Pulluri Mining & Logistics Private Limited, (hereinreferred to as
applicant), holding GSTIN : 37AAHCP3913F2ZG, having registered address at
Sy. No. 121, Hussainapuram, Banaganapalle, Andhra Pradesh-518124 are regis-
tered taxable person. The applicant is a service provider rendering support ser-
vices relating to mining. The applicant has received work through Order No.
7300002808/1000/2019-20, dated 27-7-2019 from M/s. Sree Jayajyothi Cements
GST LAW TIMES  13th August 2020  92