9911796707
TMI Blog2021 (3) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Jordan & Morocco and also procured locally within country. The company is registered under GST laws for payment of GST/IGST besides being paying the customs duty on import of Rock Phosphate. 2. The applicant submitted that Rock Phosphate and other material is imported only on CIF (Sum of Cost, Insurance & Freight) basis. In CIF basis purchases, the freight invoice is issued by the foreign shipping line to the foreign exporter. The importer (i.e. Khaitan Chemical & Fertilizers Ltd.) is concerned only with the purchase of goods and the supplies of rock phosphate are responsible for transportation of goods upto custom Frontier of India. The company neither have any invoice of ocean freight nor has any idea of payments nd the mount of ocean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Integrated Tax (Rate) and Not. No. 10/2017- Integrated Tax (Rate). 6. The applicant submitted that they are paying the IGST twice on the same amount. Firstly, IGST on the CIF value plus Custom duty and Secondly on the Ocean Freight which is 10% of the CIF value. In such circumstances, to levy and collect once again the Integrated Tax under the same Act on the supply amounts to be double taxation. 7. The applicant has asked the following question seeking Advance Ruling on the same: "Double taxation on freight portion of imported goods- * Goods imported and IGST levied on CIF Value (which includes freight) Plus Basic Custom duty plus Social Welfare Cess. * IGST levied again on the freight component (Ocean Freight) on reverse charge b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to refer to Section 97(1) of the CGST Act, 2017 as well as Rule 104 of the CGST Rules, 2017 which read as under: Section 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Rule 104. Form and manner of application to the Authority for Advance Ruling. (1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. 'CGST' and 'GGST' as required under the provisions of aforementioned Sections and Rules where as paid fees of Rs. 10,000/- under "IGST" head. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10000/- i.e. under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules. 14. In view of the facts mentioned above, we do not find it necessary to delve into the details or facts of the issue in hand since the applicant has failed to comply even with the statutory requirements of the provisions of the relevant sections and rules of the CGST Act, 2017/CGST Rule, 2017 as well as the GGST Act, 2017/GGST Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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