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2019 (8) TMI 1214 - AUTHORITY FOR ADVANCE RULING, WEST BENGALRate of IGST - Classification of goods - export of single super phosphate - taxable territory - N/N. 1/2017 - IT (Rate) dated 28/06/2017 - Circular No. 54/28/2018-GST dated 09/08/2018 - HELD THAT:- IGST payable on SSP is 18% under Sl No. 43 of Schedule III the Rate Notification, provided it is ‘clearly not to be used as fertiliser’. Otherwise, it is taxable @ 5% under Sl No. 182B of Schedule I of the Rate Notification. Circular No. 54/28/2018-GST dated 09/08/2018 clarifies the phrase ‘to be used as fertiliser’. Whether the benefit of concessional rate is available when the goods are not to be consumed in India? - HELD THAT:- No provisions of the Act, beneficial or otherwise, are applicable beyond the taxable territory defined under section 2(22) of the IGST Act. Therefore, tax under the Act can be imposed on supplies, other than the zero rated ones, only when the goods or services are consumed within the taxable territory, which extends to India under section 1(2) of the IGST Act. Reference to the consumption of SSP as fertilizer in the Rate Notification, therefore, is limited to consumption in India only. Clearly, the SSP being exported is not to be used as fertiliser in India, as the place of supply, according to section 11 (b) of the IGST Act, will be the location outside India. The applicable rate of IGST is, therefore, 18% under Sl.No. 43 of Schedule III of the Rate Notification.
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