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2019 (7) TMI 1280 - AAR - GSTClassification of supply - delivery of goods to the owner of the ship proceeding to foreign port at the Indian port - export of goods or not - section 16 of IGST Act, 2017 - “Maritime Products” supplies - GST was paid under protest - refund for zero rated supply i.e.; exports or not - intra-state or interstate supply? - whether this supply will fall under Schedule III of CGST Act? HELD THAT:- The imported procured goods are kept in Bonded/Non-Bonded Warehouses. These goods are imported and import duty is paid on them. Once the import duty is paid, it would imply that the said goods have been received & cleared by the applicant and are in taxable territory. Further, on receiving purchase orders from the owners/operators of the vessels, they clear the said goods by filing of shipping bills & deliver the goods to the vessels at an Indian port, along with delivery challan & order confirmation. These documents are handed over to the vessels which are landed at Indian port. Schedule III of CGST Act, is listing activities or transactions which shall be treated neither as a supply of goods nor supply of services. Clause 8(a) of the Schedule mentions “Supply of warehoused goods to any person before clearance for home consumption”. Clearance from Bonded Warehouses to the vessels - HELD THAT:- The goods in a Bonded Warehouse has not been cleared for home consumption. Clause 8(a) mentioned above would cover the situation mentioned at I above and therefore we are of the opinion that the present supply in such a case will fall under Schedule III of CGST Act. Clearance from Non-Bonded Warehouses to the vessels - HELD THAT:- The imported goods would have been cleared to such non-bonded warehouses on payment of appropriate IGST/Customs duty and therefore the supply in such a case as in (2) above Will not fall under Schedule III of CGST Act. Whether the supply will be termed as Exports of Goods? - If No, then what will be the supply? - whether Intra State or Inter state and which Tax will be levied CGST and SGST or IGST? - Scope of Advance Ruling - HELD THAT:- We find that their main question is whether the transaction effected in the present case can be considered as exports - this question is not covered under the purview of Section 97 of the CGST Act, 2017. Hence we hold the subject application is not maintainable in this respect and cannot be entertained and therefore no opinion is given by us since the matter is beyond the purview of this Authority.
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