Page 120 - GSTL_27th August 2020_Vol 39_Part 4

446 GST LAW TIMES [ Vol. 39

2020 (39) G.S.T.L. 446 (A.A.R. - GST - M.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MADHYA PRADESH
S/Shri Manoj Kumar Choubey, Member (SGST) and Virendra Kumar Jain,
Member (CGST)
IN RE : VIPPY INDUSTRIES LTD.

Rectification Order No. 01/2020, dated 28-2-2020 in Case No. 17/2019
Error apparent in Advance Ruling - Rectification thereof - Classifica-
tion of goods “Preparation of a kind used in Animal Feeding - Bio Processed
Meal” - Earlier Ruling dated 2-1-2020 holding that impugned product is not
classifiable under Heading 2309 of GST Tariff with NIL duty, suffering from
factual errors apparent on face of it inasmuch as submissions made in amend-
ed application were not considered while pronouncing ruling based on origi-
nal application - Applicant had obtained new registration for manufacture of
said product in a new factory whereas earlier Ruling referred only to existing
unit where admittedly Soya Products for human consumption are manufac-
tured - It was categorially stated by applicant in amended application that raw
material for manufacturing of said product would be having protein content
less than 52% and is fit for animal feed only not for human consumption, that
in new factory no soya products would be manufactured and that various AAR
rulings have classified said product under Heading 2309 ibid - All these as-
pects were not considered - In view of above, application for rectification of
error admitted - Section 102 of Central Goods and Services Tax Act,
2017/Madhya Pradesh Goods and Services Tax Act, 2017. [paras 11.2, 11.3, 11.4]
Preparation of a kind used in Animal Feeding - Bio Processed Meal -
Classification of - Exemption admissibility - Raw material for preparation of
said product is ‘Meal of Soyabean on which various formation processes are
carried out - As per amended application, protein content is less than 52% in
this raw material and applicant would manufacture same in new factory for
which a fresh registration has been taken - Details submitted by applicant
clearly indicate that finished product obtained is different from soyabean meal
and can be used exclusively as animal feed and not for other purpose - Accord-
ingly, said product is appropriately classifiable under Tariff Item 2309 90 90 of
GST Tariff - Exemption is admissible to said product in terms of S. No. 102 of
Notification No. 2/2017-C.T. (Rate), dated 28-6-2017 and corresponding notifi-
cation issued under MPGST Act which prescribe NIL rate of duty. [paras 11.5,
11.8, 11.9, 11.10, 11.11, 12]
Ruling in favour of assessee
CASES CITED
Assistant Commissioner of Income Tax v. Saurashtra Kutch Stock Exchange Ltd.
— 2008 (230) E.L.T. 385 (S.C.) — Referred .................................................................................. [Para 10]
C.P.R. Mill — 2018 (17) G.S.T.L. 146 (A.A.R. - GST) — Referred .......................................... [Paras 3.10, 11.4]
Maheshwari Stone Supplying Co.
— 2018 (13) G.S.T.L. 345 (A.A.R. - GST) — Referred ................................................... [Paras 3.10, 11.4]
National Plastic Industries Limited
— 2018 (16) G.S.T.L. 287 (App. A.A.R. - GST) — Referred ......................................... [Paras 3.10, 11.4]
Srivet Hatcheries — 2018 (19) G.S.T.L. 140 (A.A.R. - GST) — Referred .............................. [Paras 3.10, 11.4]
GST LAW TIMES  27th August 2020  120