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2022 (2) TMI 831 - AAR - GSTClassification of supply - supply of Iron and Steel (HSN Code: Chapter 72) to M/s Dewan India, Moradabad for manufacturing as raw material of its items approved by the Government of India, Ministry of Commerce and Industry Department of Commerce, Moradabad Special Economic Zone, Moradabad - Zero Rated Supply or not - refund on Inputs, if supplies are made without payment of tax against Letter of Undertaking - levy of penalty or tax if supplies made by him to M/s Dewan India, Moradabad are consumed used by recipient for any purpose other those mentioned in its LOA (i.e approved purpose) - documents required to be maintained by the applicant - liability on Applicant Company under Reverse Charge Mechanism (RCM). Whether supply of Iron and Steel to M/s Dewan India, Moradabad for manufacturing of its items approved by the Government of India, Ministry of Commerce and Industry Department of Commerce, Moradabad Special Economic Zone, Moradabad will fall under supply for approved purpose? - HELD THAT:- The said question (i.e. whether any supply will be covered in supply to SEZ unit for approved purpose) is not covered in any category under Section 97(2) of the CGST Act, 2017. Whether supply of Applicant will be treated as Zero Rated Supply? - HELD THAT:- The said question is also not covered in any category under Section 97(2) of the CGST Act, 2017. Whether the applicant is entitled to claim refund on Inputs, if supplies are made without payment of tax against Letter of Undertaking? - HELD THAT:- The said question is also not covered in any category under Section 97(2) of the CGST Act, 2017. Whether the applicant can be held liable for any penalty or tax if supplies made by him to M/s Dewan India, Moradabad are consumed used by recipient for any purpose other those mentioned in its LOA? - HELD THAT:- The said question is also not covered in any category under Section 97(2) of the CGST Act, 2017. Documents required to be maintained by the applicant - HELD THAT:- The said question is also not covered in any category under Section 97(2) of the CGST Act, 2017. Whether there is any liability on Applicant Company under Reverse Charge Mechanism? - HELD THAT:- From the definition of advance ruling, it is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Accordingly, the question on tax liability under reverse charge mechanism is not liable for admission before the authority of advance ruling.
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