TMI Blog2018 (8) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... 97(2)(b) ruling can be sought on ‘Applicability of a notification under the provisions of this Act’, but the Applicant have not questioned applicability of a notification. On the contrary, the applicant admittedly agrees to the applicability of the notification. In the given circumstances, there is no reason to entertain this part of the instant Application. Applicability of Foreign Trade Policy 2015-2020 Mid Term Review and specify procedure for procuring goods from DTA against Advance Authorisation - Held that:- The question is beyond the ambit of Section 97(2), as it relates to applicability of Foreign Trade Policy 2015-2020 Mid Term Review and the related procedure. Obviously, the Applicant has sought a ruling for applicability of Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.48/2017-Central Tax dtd.18.10.2017, the Central Government has notified the supplier of goods for supply against Advance Licence as specified in Column 2 of the Table at S.No.l as Deemed Exporter. In the said Notification in Explanation 3 the Government has accordingly issued Circular No.l4/14/2017-GST dtd.06.11.2017 and has specified the procedure regarding supplies of goods from DTA by EOU/EHTP/STP/BTP Units under deemed export benefits. 1.4 Further, Foreign Trade Policy 2015-2020 Mid Term Review, Ministry of Commerce and DGFT allowing Advance Authorisation Holders to procure goods from DTA without payment of GST/IGST. 1.5 In view of the above, the applicant has posed following two questions before the Authority seeking Advance Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t placed on record. Before we take up the matter for consideration on merits, it is necessary to examine it from the point of view of admission of the application, particularly with reference to the law laid down for Advance Ruling. 5.2 Provisions for Advance Ruling have been brought out under Chapter XVII of the CGST Act 2017. Section 97(2) of the CGST Act 2017 describes the questions on which Advance Ruling can be sought. The same is reproduced hereunder Section 97(2) The questions on which the advance ruling is sought under this Act, shall be in respect of, - (a) Classification of any goods or services or both; (b) Applicability of a notification under the provisions of this Act; (c) Determination of time and value of supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. On the contrary, the applicant admittedly agrees to the applicability of the notification. In the given circumstances, we do not find any reason to entertain Question No.1 posed in the instant Application. 5.4 Now, coming to Question No.2, the Applicant has sought to ...specify the applicability of Foreign Trade Policy 2015-2020 Mid Term Review and specify procedure for procuring goods from DTA against Advance Authorisation . Here again we find that the question is beyond the ambit of Section 97(2), as it relates to applicability of Foreign Trade Policy 2015-2020 Mid Term Review and the related procedure. Obviously, the Applicant has sought a ruling for applicability of Foreign Trade Policy which is clearly beyond the ambit of Author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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