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2021 (1) TMI 696 - AAR - GSTClassification of supply - supply of goods and onsite services in SEZ area to SEZ units or SEZ developers - zero-rated supply or not - section 16 of the IGST Act,2017 - levy of GST for the supply of goods or services to SEZ units or SEZ developers - documentation required for the supply of goods or service to SEZ unit - HELD THAT:- The questions are admissible under section 97(2)(e) of the Goods And Services Tax Act, 2017(hereinafter called the GST Act). But, this authority answered both the questions by a IN RE : GARUDA POWER PRIVATE LIMITED [2018 (8) TMI 212 - AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL] while disposing of an application dated 22/06/2018 by the same applicant. The questions raised have, therefore, been already decided in a proceeding under the GST Act. A fresh application on those two questions cannot be admitted in terms of the 1st proviso to section 98(2) of the GST Act. Documentation is required for the supply of goods or service to SEZ units - HELD THAT:- An Advance ruling can be sought on the issues specified in section 97(2) of the GST Act. The issue raised in the third questions does not fall within the ambit of any of the clauses under section 97(2) of the GST Act. This authority, therefore, rejects the application under section 98(2) of the GST Act.
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