9911796707
TMI Blog2019 (11) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... on 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. The advance ruling in this matter was pronounced on 21/10/2019. The order, however, did not include discussion about the status under the GST Act of supplies of warehoused goods if supplied to the recipient before clearance for home consumption. It is felt that such a discussion is necessary in the contex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its of a customs area as defined in section 2 of the Customs Act, 1962 (hereinafter the 1962 Act). Section 88(a) of the 1962 Act provides that any warehoused goods may be taken on board any foreign going vessel as stores without payment of import duty if a shipping bill or a bill of export has been presented in respect of such goods in the prescribed form, the export duty etc. has been paid and the proper officer has passed an order for clearance of such goods for exportation. Section 89 of the 1962 Act provides that the goods manufactured in India and required as stores on any foreign going vessel may be exported free of duty. 2.2 The Applicant submits that the above provisions of the IGST Act and the 1962 Act if read together, confirm th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for home consumption. At the same time, they need documentation like export because such goods cross the limits of the customs area when taken on board the foreign going vessel. 3.3 In terms of the Central Sales Tax Act, 1956, a sale in the course of export takes place when the goods cross the limits of the customs area. However, the export of goods under section 2(5) of the IGST Act and section 2(19) of the 1962 Act means taking the goods from India to a place outside India. The place of supply shall, in terms of section 11 (b) of the IGST Act, be the location outside India. Export under the IGST Act (and the 1962 Act as well), therefore, has a much narrower meaning. A foreign going vessel anchored within the territory of India is not a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n its supplies of stores to the foreign going vessels unless it is marked specifically for a location outside India.] 3.6 The Applicant's reference to the ruling of the AAR, Andhra Pradesh, referred to above, is misplaced. The supplier there is supplying warehoused goods as stores to the merchant ships on the foreign run where the goods are not to be consumed until the vessel crosses the territorial waters of India. In other words, the foreign going vessel is merely transporting the stores until it reaches a location outside India. Facts of the Applicant's case are not similar or that specific. Foreign going vessels obtain stores and spare parts while staying anchored at a port in India. There is no reason why the part of such stores that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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