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2022 (12) TMI 496 - AAAR - GSTScope of Section 97(2) for Advance Ruling - Place of supply - Supply of goods on High Sea Sales - Supply of goods or supply of services - Whether the question falls within the domain of Customs Authorities - Customs' as Circular-33/2017-CUS - HELD THAT:- Section 7 of the CGST Act defines the term 'supply' in an inclusive manner to inter alia include all forms of supply of goods or services or both made or agreed to be made for a consideration by a person in the course or furtherance of business. Further, Section 7(2)(a) of the CGST Act refers to Schedule III of the CGST Act which specifies certain activities or transaction that shall be treated neither as supply of goods nor a supply of services for the. purposes of CST law. we also find that central Goods and Services Tax (Amendment) Act, 2018 inserted two new entries under the said Schedule Ill. From a plain reading of entry no. 8 (b) to Schedule III as inserted by Central Goods and Service Tax (Amendment) Act, 2018 with effect from 01.02 2019 it is clear that, only supply of "goods" by the consignee by way of endorsement of documents of title to the goods during their sale on high sea sales basis for delivery in India, is covered therein. However, the supply of "services" is not covered in entry no. 8 (b) to Schedule Ill of CGST Act, 2017, as amended. The question sought to be answered is squarely covered u/s 97(2) of the CGST ACT. Supply of imported goods i.e components needed for Pneumatic Conveying System made by the appellant to its customers on High Sea Sales basis will not be treated as supply of "goods" by virtue of entry 8(b) to the Schedule III of CGST Act, 2017 as amended, with effect from 01.02.2019. However, the supply of "services" in relation thereto, if any, will fall under the purview of "supply" as defined under Section 7 of the CGST Act.
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