The due date for furnishing Form GSTR-1 for November, 2022, for registered persons whose principal place of business is in certain districts of Tamil Nadu, is extended to the 13th day of the month succeeding the tax period.
The applicant is engaged in the manufacture and supply of animal feeds, classifiable under HSN 23099020, which are exempted from GST vide entry No. 102 of the Notification No.02/2017-Central Tax (Rate) dated 28th June, 2017. The applicant uses the services of Goods Transport Agencies (GTA) to transport products/goods and pays the freight/transportation charges to the transport operators. The GTA services fall under Reverse Charge Mechanism (RCM) vide entry No.01 of the Notification No.13/2017- Central Tax (Rate) dated 28th June, 2017. Similarly, it uses security services, which also fall under RCM vide entry No.14 of the Notification No.13/2017-Central Tax (Rate) dated 28th June, 2017, as amended vide notification No.29/2018-Central Tax (Rate) dated 31st December, 2018.
The applicant canvassed that since he supplies animal feeds (exempted goods), RCM is not payable.
The learned AAR referred to the provisions of section 9 as under:
“9. Levy and collection.– (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such