2026-VIL-34-AAAR
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SGST AAAR

GST – West Bengal AAAR - Scope of appellate jurisdiction under Sections 100 and 101 of the CGST Act, 2017 - Appeal cannot be decided on a materially altered factual matrix introduced at the appellate stage - Appellant, a manufacturer of soap bars weighing less than 500 grams marketed as laundry soap, sought a ruling on the applicability of the 5% rate under Sl. No. 251 of Schedule I. The AAR classified the product as laundry soap under tariff item 3401 19 42 and held it taxable at 18% GST under Sl. No. 66 of Schedule II - In the appeal, the Appellant produced a fresh test report obtained after the ruling, relating to a sample described merely as a brand soap, along with another soap bar in newly introduced packaging bearing the expressions Wash and Bath and Transparent Soap and no longer bearing the words Laundry Soap - Whether the appeal can be decided on the subsequently produced soap, its revised packaging and the fresh test report - HELD - The differences between the two products are not confined to the wrapper but are also discernible in description, labelling and physical appearance. The record contains no batch records, manufacturing formulae, raw-material particulars, specifications or comparative test results to establish that the composition and essential characteristics remained unchanged - The test report does not mention the batch number, the date of manufacture, the description on the wrapper or any other identifying particulars. In the absence of a documented link between the tested sample and the original product, the report cannot establish the identity or equivalence of the two products. An appeal under Section 100 lies against the Advance Ruling pronounced under Section 98(4), and under Section 101(1) the Appellate Authority may pass such order as it thinks fit, confirming or modifying the ruling appealed against. The jurisdiction relates to the ruling actually pronounced and the factual foundation on which it was rendered, and it does not contemplate the exercise of original jurisdiction over a materially different product - The subsequently produced soap, its revised packaging and the fresh test report introduce a materially altered factual matrix, and the classification and rate of tax applicable to that product do not fall for determination in the appeal. The Appellant may pursue such remedy as is available under law on the basis of a complete and consistent disclosure - The Appellate Authority refrained from examining the impugned ruling on merits. The appeal is rejected
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