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2018 (7) TMI 1334 - AAR - GSTPlace of supply - sourcing (on a worldwide basis)) of goods from India - export or not - sourcing (on a worldwide basis)) of goods which includes wearing apparel, shoe & accessories and fabric - sub-contract - refund of GST paid on inputs and input services used in export of services - Jurisdiction. Taxability of above stated services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime? - Held that:- As per Explanatory Notes to the Scheme of Classification of Services read with N/N. 11/2017-Central Tax (Rate) dt. 28/07/2017 (as amended), the services enumerated by the applicant in tabular form as given above, qualify as taxable services - taxability upheld. Whether the above stated services provided by Esprit are covered under Export of Services having Zero rated taxability? - Jurisdiction - Held that:- Whether a transaction is “export of services” or not, is dependent upon the tact as to whether the place of supply of service is out of India or not. Consequently, if the advance ruling authority proceeds ahead with examination and consideration of this fact, discussions and findings on the aspect of “place of supply” will be inevitable - where a question also involves examination of “place of supply” (which is not among the issues which can be decided by AAR], the question cannot be taken up by the authority for lack of jurisdiction. Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both? - Jurisdiction - Held that:- It is dependent upon the fulfillment of conditions as prescribed under Section 2(6) and Section 16(1), both of the Integrated Goods and Services Tax, 2017. Such refund claims merit to be examined in terms of provisions of Section 54 of the CGST/HGST Act, 2017 and rules made thereunder. The proper officer under the CGST/HGST Act, 2017 and roles made thereunder is the competent authority for the same - However, with regard to giving Advance Ruling on this question, it is observed that as the earlier question relating to export of services is dependent upon the definition of “place of supply”, which is out of jurisdiction of the authority, this instant question too, being corollary to earlier question, cannot be taken up for pronouncing any ruling due to lack of jurisdiction. Ruling:- The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies. The above stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of jurisdiction of this authority. The same proposition applies to the question as to whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods, due to lack of jurisdiction.
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