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Classification of ‘Rejected Wheat and Paddy Seed’ not done due to difference of opinion, same is forwarded to AAAR

February 2, 2019[2019] 102 41 (AAR - UTTARAKHAND)

GST : Where members of Authority differ on any questions on which Advance Ruling is sought, they shall state point/points on which they differ and make reference to Appellate Authority for hearing and decision on such question.

• One member opined that there is no entry in name of 'Rejected Wheat Seed' & 'Rejected Paddy seed' in GST Tariff, however it contains description 'All goods other than seed quality' under Sr. no. 63 in Schedule I of said tariff, accordingly such supply is leviable to tax at rate of 5per cent, on other hand, second member stated that said goods are classifiable under HSN 1001 and 1006, leviable to tax at 'Nil' rate. Thus, there being difference of opinion among members on issue pertaining to classification of GST on 'Rejected Wheat Seed' and 'Rejected Paddy Seed' reference was to be made to Appellate Authority.

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