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2018 (6) TMI 621 - AAR - GSTAdmissibility of Advance Ruling Application - High Seas Sales - place of supply - Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? - Whether the issue is related to Customs or is related to Goods and Services Tax? - Held that:- The applicant is well aware that the issue is related to place of supply - the question raised in the application for advance ruling pertains to the Customs’ domain and not to the Goods and Services Tax domain. This fact is bolstered by the proviso to sub-section (1) of Section 5 of the IGST Act, 2017. It is also observed that the Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus, the issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. The application for advance ruling is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission.
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