Page 129 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : VIPPY INDUSTRIES LTD. 455
manufactured will only be used for animal feeding and not for in other
purpose” along with technical details of manufacturing process as indi-
cated above [in para 15(f) of original application] confirms that the
products being manufactured by the applicant will and will only be
used for animal feeding and thus their products should correctly
under Heading 2309 90 90 and should enjoy the exemption under
GST as per Notification No. 2/2017-C.T. (Rate), dated 28-6-2017 and
corresponding notification issued under MPGST Act. At this stage
the applicant would like to add that they have cleared their product
only for animal feed and as per the spirit and scheme of the Govt. they
must get exemption on their product used exclusively for animal feed.
10.2 The applicant also submitted application dated 10-2-2020 point-
ing out the following error as apparent from the face of the record :
(i) In para 1 of the proceedings of the ruling it has been mentioned that
M/s. Vippy Industries Ltd., 28, Industrial Area, A.B. Road, Dewas
(hereinafter referred to as the applicant) is engaged in manufactur-
ing and export of various soya processed food, used for human as
well as animal consumption. The applicant is having GST registra-
tion with GSTIN 23AABCV1297N3ZY. However, fact remains that
the final product of the applicant for which confirmation of classifi-
cation has been sought will be produced in their new unit a Plot
Number 112, Industrial Area No. 1, Dewas (MP) 455001. Though the
GST registration 23AABCV1297N3ZY has been mentioned correctly
but incorrect address has been mentioned. Further it would be
worth to mention that the new registration 23AABCV1297N3ZY ob-
tained by the applicant for the new unit at Plot Number 112, Indus-
trial Area No. 1, Dewas (MP) 455001 on 30-3-2019. This unit is not
engaged in manufacturing and export of various soya processed
food, used for human as well as animal consumption as mentioned
in para 1 of the order.
(ii) The aforesaid apparent mistake has resulted to incorrect infor-
mation regarding new unit of the applicant as mentioned in para 7.4
(discussion and finding portion) of the ruling referred above. The
new unit of the applicant will only manufacture the finished product which
will only be used for animal feeding and the same will not be used for any
other purpose. The product viz. soya flakes/Grits, Soya Flour, Soya
lecithin, Soya Protein/TVP, GMO Soyabean meal, non-GMO Soya
Grits etc. as mentioned in Para 7.4 of the order are manufactured by
another unit of the applicant situated at 28, Industrial Area, A.B.
Road, Dewas and having GST Number 23AABCV1297N2ZZ.
(iii) The discussion and findings in para 7.4 of the ruling was relevant
for the authority to take decision on the facts as mentioned in the
said para. This has also induced the authority to take an incorrect
decision.
(iv) As the aforesaid mistake are apparent in the order so the applicant
requested to amend the order as per Section 102 of the CGST Act,
2017 and pass an order to classify their finished product under
Heading 2309 90 90 and to extend the benefit of Notification No.
2/2017-C.T. (Rate), dated 28-6-2017 for clearing the goods without
payment of GST.
GST LAW TIMES  27th August 2020  129