TMI Blog2021 (12) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted the Proof of documents on the supply made by them vide Notification No. 41/2017 dated 23.10.2017 through mail to the Customs Jurisdictional Officer, in respect of the above invoices for which the ruling is sought before us. The applicant has contended that the question is admissible for ruling as the present application is in relation to the applicants transaction with the customer which is an ongoing transaction wherein the applicant supplies goods to customer as per Notification 41/2017. In the case at hand, it is found that the question raised is in relation to the supply which had been made by the applicant and the proof of documents of such supply furnished before the concerned authorities for further action as required under Notification No. 41/2017-I.T.(Rate) dated 23.10.2017. The necessary documents have been furnished vide their letter dated 31.05.2021 and the application seeking the ruling is made on 09.07.2021 - the question raised by the applicant as to whether the benefit of the concessional rate of 0.1% IGST, would still be available to them is not admissible before this authority. Applicability of relaxation provided under Notification No. 35/2020 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied as under notification no. 41/2017-Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 - Central tax Dated April 3, 2020 The Applicant has submitted the copy of application in Form GST ARA-01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/ each under sub-rule (1) of Rule 101 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they had sold certain goods to M/s. TPSE India Pvt. Ltd. (hereinafter referred to as Customer or TPSC ) having GST registration number 09AABCT1309H1ZK vide invoice numbers 2019100603, 2019100601, and 2019100605 all dated March 11, 2020. Further, on request of the customer they had charged IGST at the concessional rate of 0.1% in terms of notification no. 41/2017 integrated tax (rate) dated October 2017. 2.2 The applicant has referred to Notification 41/2017 Integrated Tax (Rate) dated 23.10.2017. They have stated that as per the Notification goods can be supplied by a person by charging a concessional rate of 0.1% GST only if the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kdown imposed by the Central Government during the period of March 2020 to May 2020, the Central Government had issued notification No. 35/2020-Central Tax dated April 03, 2020 providing relaxations for various compliances/actions to be taken under the Central Goods and Service Tax Act, 2017 and Integrated Goods and Service Tax Act, 2017.In the case where the due date for competing or complying with any action was falling due between March 20, 2020, to June 29, 2020, the Central Government had, vide the relaxation notification, extended the said due date for completion or compliance of such actions up to June 3.0, 2020. Further, vide Notification No. 55/2020 Central Tax dated June 27 2020, the said period was extended to cover actions/ compliances due between March 20, 2020, to August 30, 2020, and the due date for such compliances or actions was extended up to August 31, 2020. 2.1 On interpretation of law, the applicant has referred to Section 97 (2) and Stated that they are seeking a ruling on the question of applicability of a notification issued under the provisions of the Act and hence covered under clause (b) of Section 97(2) of the Act; further the said question also per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1% IGST as per notification 41/2017 Integrated Tax (Rate). Accordingly, the customer was required to export the goods on or before June 9, 2020 (i.e. 90 days from the date of issuance of the invoice). However, due to the nationwide lockdown from the month of March 2020 till June 2020, and the disruption of business activities caused by the widespread of COVID -19, the Customer could not export the goods within the said period of 90 days. The said goods were, however, exported by the Customer on the 91 st day from the date of issuance of invoice i.e. with a delay of only 1 day. However, in terms of Notification 35/2020 the Customer had exported the goods on 10 June 2020 itself i.e. well within the time limit extended vide the notification. Further, as far as the exclusion clauses of the notification 35/2020 are concerned, the said exclusions arc with respect to very specific provisions of the law such as determination of time of supply, registration, furnishing of GSTR - 1 (extension granted through a separate notification), etc. The notification 41/2017 is an exemption notification issued under Section 6 of the IGST Act, which is equivalent to Section 11 of the CGST Act. The abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Integrated tax (rate) Dated October 23, 2017, read with Notification No. 35/2020 - Central tax dated April 3, 2020. Accordingly, the 0.1% CGST charged by them is correct and requires no further action. 3.1 Due to the prevailing PANDEMIC situation and in order not to delay the proceedings, the applicant was addressed through the Email Address mentioned in the application to seek their willingness to participate in a virtual Personal Hearing in Digital media. The applicant consented and the hearing was held on 22.10.2021. The Authorised representative appeared for the hearing and reiterated the written submissions. They stated that they are seeking ruling on the applicability of Notification 35/2020. They were asked to explain as to how the ruling is sought when the action is completed. The representative stated that though the action is completed, considering the tax element, interest etc. involved and the binding nature of the ruling, they had approached the authority. They also referred to Section 95 as 97 of the GST Act and stated that ruling can be sought on activity undertaken or proposed to be undertaken. Their attention was drawn to Section 95 which states as being under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for a concerned rate of tax as per Notification 41/2017. 4.1 The State Jurisdictional authority who has administrative control over the applicant has submitted the following remarks on the issue raised in the Advance Ruling application. the extension for time limit as per notification No. 35/2020 Central Tax, is applicable only for the purpose of, a. Completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction, or approval or such other action, by whatever name called, by any authority, commission or tribunal, whatever name called, under the provisions of the Acts stated above: or b. Filling of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above, And it is given that The extension will not be applicable for the compliances of the provision of the TNGST Act 2017 as mentioned below. a. Chapter IV, b. Sub section (3) of section 10, sections 25,27,31,37,47,50,69,90,122,129. c. Section 39, expect sub section (3), (4) and (5). d. Section 68, in so far as e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs, Customs Preventive Unit, Coimbatore. We find that the applicant had sold certain goods to M/s. TPSC India Pvt Ltd vide invoice numbers 2019100603, 2019100601 and 2019100605 all dated March 11, 2020 applying the concessional rate in terms of Notification No. 41/2017-IGST (rate) dated October 2017. The applicant has sought ruling on the following question: 1. Whether the relaxations provided vide the notification of 35/2020 Central tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 - Integrated tax (rate) Dated October 23, 2017. 2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017 Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 - Central tax Dated April 3, 2020. We observe that the question raised by the Applicant was for the supply already undertaken b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the applicant; The application shall not be admitted when the question raised in the application is already pending or decided in any proceedings in the case of the applicant; 6.4 In the case at hand, from the facts before us, it is found that the question raised is in relation to the supply which had been made by the applicant and the proof of documents of such supply furnished before the concerned authorities for further action as required under Notification No. 41/2017-I.T.(Rate) dated 23.10.2017. The necessary documents have been furnished vide their letter dated 31.05.2021 and the application seeking the ruling is made on 09.07.2021. Thus, it is seen that the issue raised before us pertains to the supply already made and is now pending before the concerned authorities, for verification of fulfillment of conditions stipulated in the Notification No. 41/2017-I.T.(Rate). Thus as per the Proviso to Section 98 (2) mentioned above, the question No. 2 raised by the applicant as to whether the benefit of the concessional rate of 0.1% IGST, would still be available to them is not admissible before this authority and we hold so. 6.5 Further, the Question No. 1 see ..... X X X X Extracts X X X X X X X X Extracts X X X X
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