Page 113 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : VIVEK V. RATNAPARKHI 439
2020 (39) G.S.T.L. 439 (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 : VIVEK V. RATNAPARKHI
Order No. GST-ARA-33/2019-20/B-40-Mumbai, dated 18-3-2020
in Application No. 33
Shatamrut Chyavan - Animal feed supplement - Classification of -
Rate of GST - Said product is manufactured out of sugarcane molasses, which
is major ingredient while other 15 ingredients are added to increase its nutri-
tional value - Applicant who has been classifying this product under Tariff
Item 2309 90 10 of Customs Tariff Act, 1975 as cattle feed with NIL rate of GST,
now wishes to classify it under Heading 2303 ibid as waste of sugar manufac-
ture with 5% GST on the ground that it is only a nutritional supplement to cat-
tle feed and cannot be considered as cattle feed in isolation - Said plea of ap-
plicant not acceptable - In terms of Chapter Notes of Chapter 23 ibid read with
HSN explanatory note, this product is nothing but prepared animal feed which
has a specific use for this purpose and is not meant for any other purpose - It
may not be used in isolation as animal feed but end-use is animal feed only -
Further, Heading 2303 ibid claimed by applicant covers other specified wastes
of sugar manufacture and not molasses which is a separately classified product
- Accordingly, product Shatamrut Chyavan is correctly classifiable under
Heading 2309/Tariff Item 2309 90 10 ibid - Said product attracts NIL rate of
GST under S. No. 102 of Notification No. 2/2017-C.T. (Rate), as amended - Sec-
tion 9 of Central Goods and Services Tax Act, 2017/Maharashtra Goods and
Services Tax Act, 2017. [paras 5.2, 5.3, 5.4, 5.5, 5.6]
Advance Ruling Authority - Jurisdiction - Waste of Sugar Manufacture
- Scope of notification entry - Applicant seeking to know as to whether the
goods falling under Tariff Item 2309 90 10 of Customs Tariff Act, 1975 can be
treated as ‘waste of sugar manufacture, whether or not in the form of pellets
under Heading 2303’ ibid - This question is of general in nature and not con-
nected with product being manufacture or proposed to be manufactured - Ac-
cordingly, it is beyond jurisdiction of AAR and hence not answered - Section
97(2) of Central Goods and Services Tax Act, 2017/Maharashtra Goods and
Services Tax Act, 2017. [para 5.7]
Ruling in favour of department
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 80/54/2018-GST, dated 31-12-2018 ........................................................... [Para 3.2]
[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”) by M/s. Madhurya Chemicals, the applicant, seeking an advance
ruling in respect of the following questions.
(A) Whether the classification of ‘Shatamrut Chyavan’ falling under
TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST at-
tracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST as per List
GST LAW TIMES  27th August 2020  113