Page 206 - GSTL_27th August 2020_Vol 39_Part 4

524 GST LAW TIMES [ Vol. 39
Territorial jurisdiction of AAR (Contd.)
— scope of - See under ADVANCE RULING AUTHORITY ............ 403
— when applicant is registered in more than one State - See under
ADVANCE RULING AUTHORITY ........................ 403
Third party issues, AAR has no jurisdiction - See under ADVANCE
RULING ....................................... 106
Threshing of tobacco leaves with redrying, rate of GST - See under
TOBACCO LEAVES ................................ 168
Time-limit prescribed under the Rule 117 of CGST Rules, 2017 is mandatory
- See under INPUT TAX CREDIT .......................... 3
— to avail transitional credit is directory not mandatory - See under INPUT
TAX CREDIT .................................... 143
Timeline of compliance for availing transitional credit - See under INPUT
TAX CREDIT .................................... 129
Tirupati Smart City Corporation Limited is a Government Authority - See
under GOVERNMENT AUTHORITY ....................... 182
Tobacco leaves - Rate of GST - Procured at tobacco auction platforms or
directly from farmers - Cured and dried by farmers themselves - C.B.E. &
C. Instruction F. No. 332/2/2017-TRU, dated Dec., 2017 defining tobacco
leaves, classifiable under Heading 2401 of Customs Tariff Act, 1975, to
mean as “leaves of tobacco as such or broken tobacco/leaves or tobacco
leaves stems” - GST rate of 5% (CGST 2.5% + SGST 2.5%) applicable in
terms of S. No. 109 of Schedule 1 to Notification No. 1/2017-C.T. (Rate) -
Procurement of said leaves from other traders who have purchased same
from farmers would also attract same rate of GST under same heading -
Further, processes like segregation or redrying (without threshing) or
butting, etc. do not alter basic character of tobacco leaves - Accordingly,
even if these processes are carried out by applicant on his own or on job
work, before re-selling tobacco leaves to traders/manufacturers/
exporters, etc., GST rate would remain same, i.e., 5% (CGST 2.5% + SGST
2.5%) under notification entry ibid — In Re : Deccan Tobacco Company (A.A.R. -
GST - A.P.) ....................................... 168
— Redrying with threshing - Unmanufactured tobacco - Since redrying with
threshing of cured tobacco leaves would convert product into
unmanufactured tobacco, same would go out of entry at S. No. 109 of
Schedule-1 to Notification No. 1/2017-C.T. (Rate) - Accordingly, said
product appropriately covered under entry at S. No. 13 of Schedule-IV to
notification ibid with GST rate of 28% (CGST 14% + SGST 14%) whether
redrying and threshing done by applicant themselves or getting it done
on job work basis at others’ premises and then sells such threshed and re-
dried tobacco leaves to others — In Re : Deccan Tobacco Company (A.A.R. - GST -
A.P.) ......................................... 168
Training by private institute as per syllabus prescribed by ICAI and ICWAI,
exemption not admissible - See under EDUCATIONAL INSTITUTIONS ... 310
Transfer of a going concern - Unutilised input tax credit - Transferor can
transfer unutilised input tax credit to transferee lying in its electronic
credit ledger, by filing Form GST ITC-02 - Section 18 of Central Goods
and Services Tax Act, 2017 - Rule 41 of Central Goods and Services Tax
Rules, 2017 — In Re : Shilpa Medicare Ltd. (A.A.R. - GST - A.P.) ............. 334
GST LAW TIMES  27th August 2020  206