9911796707
TMI Blog2018 (11) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... VATE LIMITED (hereinafter also refer red as an applicant), having GSTIN 37AAACF1406C1ZC are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962, duty free ship store supplier through special warehouse as per customs warehousing regulations 2016. 2.1 The applicant had earlier filed an application before this authority seeking Advance Ruling on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling after hearing the applicant afresh. Hence the ruling. 3.1 Accordingly, a personal hearing was conducted on 07.08.2018. Shri. M.R.N Sreenivas (authorized signatory) along with legal representative, reiterated the facts mentioned in their application. The applicant submitted that the circular 31/2018 dt 25th May 2018 further clarified the issues relating to the transaction of sale /transfer etc of the warehoused goods between the importer and other person which is squarely applies the present transaction. It was submitted that as per his own assessment the transactions dealt by him fall under 'exports' only and requested the Advance Ruling Authority to decide in the light of facts and legal position whether their transaction falls und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps, the indents will be raised by the commanding officer and on approval, the indents will be placed to the supplier. The indented goods will be supplied to those ships with due procedures of customs authorities 4.2 The relevant legal provisions are as under. Definition of 'Export of goods': As per Section 2(5) of IGST Act 2017, "export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India; Definition of 'Customs frontier of India' : As per Section 2(4) "customs frontiers of India" means the limits of a customs area as defined in section 2 of the Customs Act, 1962. Section: 87 of Indian Customs Act, 1962 : Imported stores may be consumed on board a foreign-going vesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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