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2019 (6) TMI 1358 - AAR - GSTMaintainability of Advance Ruling application - Scope of Advance ruling - Classification of imported goods - Threaded metal nuts which function same as standard nut - Plastic rivets not only being capable of being used in the fitment of trims on the body of a motor vehicle but in other industries for similar functionality - Quick Adapter not only capable of being used to connect pipes and tubes in the interior of a motor vehicle, but also for similar functionality in other industries - Plastic pipe clips - Brackets and Channels - Non-Return Valve - Metal U Clips - Fasteners and Spoilers - Bracket - Whether the Subject Product merits classification under Tariff item 7220 20 90 despite being capable of being classified under Chapter 87 of the First Schedule, and not under Tariff item 8708 99 00? Scope of Advance ruling - whether or not the activities undertaken by the applicant pertains to matters or questions specified in Section 97(2)? - HELD THAT:- The applicant has raised questions for classification of their inputs imported from out of India and which are used by them in the manufacturing process to produce products which are then supplied to the market. We find primarily that, as per provision of section 95 of CGST ACT, this authority can give a ruling to the applicant on matters or questions raised, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. Supply of goods or not - Section 7 of the GST Act - Scope of supply - HELD THAT:- From a reading of the said section it is very apparent that, import of services are alone considered as a ‘supply’, not import of goods. Further we find that Section 5 of the IGST Act, the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of Section 3 of the CTA, 1975 on the value as determined under the said act at the point when duties of Customs are levied on the said goods under Section 12 of the Customs Act, 1962 - Since the subject proposed transaction is itself not a ‘supply’ under the GST Act, in view of the provisions of Section 95 read with Section 97 of the GST Act, the issue is not within the purview of this authority. This authority is not allowed to answer the question on classification of imported goods since the same is out of the purview of Sec. 95 of CGST Act. Application rejected as not maintainable.
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