TMI Blog2019 (2) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... KUMAR, (MEMBER) PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by K Uttamlal Exports Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1) Whether the goods exported out of India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws? 2) If the said transaction is held to be exports at the hands of the applicant under GST then whether it will qualify as zero rated supply? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts also mentions the applicant as the third party exporter. Copy of the Bill of Lading is marked and annexed herewith as Annexure 7. 1.9. Applicant states that on export of the goods, they raise the invoice on Ampak vide invoice no. 16033-A. Copy of the invoice no 16033-A is marked and annexed herewith as Annexure 8. 1.10. Applicant submits that, they have realized foreign currency for the above exports on 09.03.2018. The Bank Realization Certificate (BRC) is issued in the name of the Applicant on 14.03.2018. The copy of the Bank Realization Certificate is marked and annexed herewith as Annexure 9. 1.11. As far as GST is concerned, the Applicant has claimed the above supplies as exports while filing the GST Returns. The Applicant has Letter of Undertaking (LUT) valid for the period of the export concerned in the above transaction. 1.12. The applicant submits that, Sai Fertilizers has also claimed the above supply of goods as exports under GST on payment of the IGST. The copy of the GST invoice of Sai Fertilizers is marked and annexed herewith as Annexure 10. Statement containing the applicant s interpretation of law and or facts as the case may be in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Chapter 9 shall be allowed under FTP. In such cases, export documents such as shipping bills shall include name of both manufacturing exporter/manufacturer and third party exporter(s). Bank Realization Certificate (BRC), export order and invoices should be in the name of third party exporter. 3.2. Thus from a plain reading of the Para 2.42, the FTP it is clear that in case of third party exports, there are two exporters involved. One is the manufacturer exporter and the other person is the third party exporter. The manufacturer exporter can claim it as exports under FTP if the shipping bill has its name. Accordingly, the Customs Authorities have been issuing the shipping bill in the name of the manufacturer exporters. 3.3. However, all other documents such as export order, BRC, invoice is in the name of the third party exporter. 3.4. In the present case Sai Fertilizers is the manufacturer exporter under FTP and the Applicant is the third party exporter. 3.5. All the BRC and other documents are in the name of the Applicant except for the Shipping Bill. However, in the shipping bill also the name of the applicant appears as the third party exporter. 3.6. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdictional Authority has further stated that supplies made by the Applicant as Third Party Exports will qualify as Zero Rated Supplies. Kindly take the above additional submission on record and oblige. 03. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- Please refer Application Reference No 57 dt 267.2018 for Advance Ruling in respect of M/s. K Uttamlal Exports Pvt Ltd, (hereinafter referred to as applicant) preliminary hearing was fixed on 23.8.2018. The applicant had filed refund claim for unutilised ITC on account Of export of goods. However, on scrutiny of refund claim, it was seen that applicant was third party exporter. The parawise comments in respect of the same is as follows Annexure 1 (paras 1.1 to para 1.12). The party has submitted facts of the case. M/s. K Uttamlal Exports Pvt Ltd is engaged in the business of exporting chemicals. Since they do not have any manufacturing facility, they procure chemicals from manufacturers. However, the goods are exported directly from the premises of the manufacturer to client. The export invoice, shipping bill, bill of lading all mention the manufacturer as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether it will qualify zero rated supply? Yes, it will be counted as zero rated supply on part of Third party exporter. In addition, third party exporter cannot claim it as exempted supply, as done by applicant in their monthly return. 04. HEARING The case was taken up for Preliminary hearing on dated 08.08.2018, when Sh. Rahul Thakkar, Advocate along with Sh. Janak Shah, Director and Sh. Amol Patil appeared and made written and oral submissions for admission of application as per contentions in their ARA. Jurisdictional Officer, Sh. Sandeep Gunjal. Asstt. Commissioner, Divn -I, CGST C. Excise, Mumbai Central appeared stated that they would be making submissions in due course. The application was admitted and called for final hearing on 05.09.2018, Rahul Thakkar, Advocate along with Sh. Janak Shah, Director Sh. Amol Patil appeared made contentions as per details given in their application. Jurisdictional Officer, Ms. Deepa Bhaskaran, Supdt., Division -I, CGST Central Excise, Mumbai Central appeared and made written submissions. 05. OBSERVATIONS We have gone through the facts of the case. The issue put before us is in respect of a particular transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term In the present case on the basis of the arguments made by them and scrutiny of records submitted by the applicant and the arguments put forth by them, we find that their main question is whether the transaction effected in the present case can be considered as exports made by them or the manufacturer exporter Sai Fertilizers. On proper and detailed examination of full facts as put by the applicant at the time of the final hearing, we find that this question is not covered under the purview of Section 97 of the CGST Act, 2017. Hence we hold the subject application is not maintainable and cannot be entertained and therefore no opinion is given by us since the matter is beyond the purview of this Authority. 05. In view of the extensive deliberations as held hereinabove, we pass an order as follows: ORDER (Under section 98 of the Central Goods and S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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