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2018 (6) TMI 623

Whether appellant are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not? - If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- (a) Ocean going merchant vessels on foreign run; (b) Indian Naval Ships; and (c) Indian Coast Guard Ships or from their authorized agents. - Held that:- The goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply of goods in the course of inter-State trade. Furthermore, .....

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s. 2. The applicant seeks Advance Ruling under Section 104 of CGST & SGST Acts' 2017 for the following questions:- i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ? ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- Ocean going merchant vessels on foreign run. Indian Naval Ships Indian Coast Guard Ships or from their authorized agents. 3. The Jurisdictional officer, i.e. the Assistant Commissioner, Kurupam market Circle, Visakhapatnam offered comments on the subject application wherein he stated that:- No proceedin .....

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rea in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities As per Section 88 (a) of the Customs Act, 1962 The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that (a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted; As per Section 2 (5) of the Integrated Goods and Service Tax Act, 2017 "Export of goods'' with its grammatical variations and cognate expressions, means taking goods out of India to a .....

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lso not an exempt supply as per the definition under Section 2 (47) of the Central Goods and Service Tax Act, 2017 as it is neither nil rated or being exempt by any Notification. 5.1 We have observed that, at best, some of the supplies of applicant may fall under the definition of "exports" which is considered a zero rated supply. However, the same is not within the prerogative of present application. 5.3 The Central Board of Excise and Customs, on a related matter has Issued Circular No 46/2017-Customs, dated 24th November 2017. The relevant para is reproduced here under: However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable .....

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