Page 119 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : VIVEK V. RATNAPARKHI 445
5.6 In view of the above, we hold that the subject product has been
rightly classified by the applicant under Chapter Heading 23.09 and the said
product, falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to
GST, attracts ’NIL’ rate as per Sr. No. 102 of Notification No. 2/2017-Central Tax
(Rate), dated 28-6-2017.
5.7 The second question raised by the applicant is “whether the goods
falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST can
be treated as ‘waste of sugar manufacture, whether or not in the form of pellets under
Heading 2303’ attracting 5% GST per Schedule I, Sr. No. 104 of Notification No.
1/2017-C.T. (Rate), dated 28-6-2017 or not.
5.7.1 The jurisdictional officer has contended that goods falling under
TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted by GST cannot be treated
as ‘waste of sugar manufacture in the form of pellets under Heading 2303 attract-
ing 5% GST under Sr. No. 104 of Notification No. 1/2017-C.T. (Rate), dated 28-6-
2017 and has made arguments and submissions accordingly.
5.7.2 We find that the subject question Number 2 is general in nature
and does not appear to be connected to a particular product being manufactured
by the applicant or proposed to be manufactured. Thus the said question is not
relating to supply of goods or services or both, being undertaken or proposed to
be undertaken by the applicant. Also, the said question is not on matters or ques-
tions specified in sub-section (2) of Section 97, in relation to the supply of goods
or services or both being undertaken or proposed to be undertaken by the appli-
cant. Hence we refrain from answering the second question.
6. In view of the extensive deliberations as held hereinabove, we pass
an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the questions are
answered thus -
Question A :- Whether the classification of ‘Shatamrut Chyavan’ falling
under TSH 2309 90 10 of Customs Tariff Act, 1975 as
adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%)
CGST + (0%) SGST as per List of Exempted Goods as per
Sr. No. 102 of Notification No. 2/2017-Central Tax (Rate),
dated 28-6-2017 is correct or not?
Answer :- Answered in the affirmative.
Question B :- Whether the goods falling under TSH 2309 90 10 of Cus-
toms Tariff Act, 1975 as adopted to GST can be treated as
‘waste of sugar manufacture, whether or not in the form of pel-
lets under Heading 2303’ attracting 5% of IGST (2.5% CGST
+ 2.5% SGST) as per Schedule I (Sr. No. 104) of Notifica-
tion No. 1/2017-Central Tax (Rate), dated 28-6-2017 or
not?
Answer :- Not answered, in view of discussions made above.

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GST LAW TIMES  27th August 2020  119