TMI Blog2020 (5) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of payment. The date of issue of tax invoice by the applicant is the time of supply of Die to the foreign customer as per section 12 of the CGST Act,2017. Further, on date of issue of tax invoice the die is with the applicant and it is not moved either by the applicant or by the foreign customer. Hence the place of supply of goods, other than supply of goods imported into, or exported from India, shall be the location of such goods at the time of the delivery to the recipient as per clause (c) of sub section (1) of section 10 of the IGST Act 2017. Therefore, the place of supply of die in this case is the location of the applicant. The location of the supplier of die and place of supply of the die to the foreign customer are one and the same i.e., location of the applicant and such being the case said transaction shall be treated as infra-State transaction as per sub section (1) of section 8 of the IGST Act 2017 and the applicant has to issue the CGST and SGST tax invoice to the foreign customer and liable to collect and pay the CGST and SGST tax. The applicant is an importer of the Aluminium casting and pressure die Casting component of Aluminium from Thailand. The Thai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant retains the Steel Die till the completion of the export order or completion of the life of the die. 3. The applicant has raised the tax invoice for the steel die in the name of overseas customer in foreign currency for receipt of payment though the die not physically exported to the foreign customer. However, after the completion of the export order or completion of the life of the die, the applicant either export the dies to the overseas customer or scrap the die at the applicant's end as per the instructions of the customer. 6. In view of the above, the applicant has sought an advance ruling in respect of the following issues: a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST? OR b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST? OR c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism? OR d) Applicant seeks the procedure to be followed under GST Act for disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advance ruling is sought by the applicant and relevant facts of the case. 13. On verification of the nature of the activity carried out by the applicant, it was observed that the applicant is a manufacturer and exporter of Aluminium and Zinc die Castings to the overseas customer. The applicant first manufactures the die mould as per the requirements and specification given by the customer. This die retained by the applicant and used for the manufacture and supply of Aluminium and Zinc die Castings. The applicant raises the tax invoice for this die in the name of overseas customer in foreign currency for receipt of payment though the die is not physically exported to the customer. However, after the completion of the export order or completion of the die life, applicant either export the Dies to the overseas customer or scarp the Die at applicant's end as per the instruction of the customer. 13. Similarly, sometimes, the applicant is an importer of the Aluminium casting and pressure die Casting component of Aluminium from Thailand. The Thailand supplier first manufactures die as per the requirement and specifications given by the applicant, retained them and uses the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely: - (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply. 16. Further, clause (c) of sub section (1) of section 10 of the IGST Act 2017 the place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,- (c) where the supply does not involve movement of goods, whether by the supplier or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST and SGST tax. Further if the said steel die is scrapped at applicant's end without moving out of the country, as per the instruction of the overseas customer, the applicant has to issue intra/interstate tax invoice depending upon the nature of the transaction and collect and pay the applicable tax as per the provisions of the GST Act 2017, while supplying the die scrap. 21. Similarly, applicant is an importer of the Aluminium casting and pressure die Casting component of Aluminium from Thailand. The Thailand supplier first manufacture die as per the requirement and specifications given by the applicant, retained with them and used for the manufacture of the Aluminium casting and pressure die Casting component of Aluminium to the applicant. Thailand supplier raise the tax invoice in the name of the applicant though the die not physically imported by the applicant. Hence said transaction does not amounts to import as per section 2(10) of the IGST Act, 2017. However, after the completion of the order or die life if applicant physically imports the Die from the place outside India to a place in India then the applicant liable to pay the IGST tax on reverse charge mechanism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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