9911796707
TMI Blog2022 (2) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... unit of M/s Dewan India is approved SEZ unit as defined under section 2(19) of the Integrated Goods and Service Tax Act, which is situated at Moradabad Special Economic Zone having the LOA No. NSEZ/4-304/2003-MBD/4500 dated 20.12.2010. As per LOA M/s Dewan India is approved to manufacture and export of following:- ITC (HS) Codes Descriptions 73239190,73269090 74199930 Handicrafts of Iron 76151030 Handicrafts of Brass 74199940 Handicrafts of Aluminium Handicrafts of Copper 70200090, 70200029,70200011, 70133700, 70181020 Handicrafts of Glass 44209090,44209010, 44201000 Handicrafts of Woods (5) The applicant is supplying Iron and Steel having HSN Code 72 which is used as raw material by M/s Dewan India to manufacture its approved Items. Their supplies made to M/s Dewan India is Zero- rated supplies as defined under Section 16 of Integrated Goods And Service Tax Act, 2017. As such no Integrated Goods and Service Tax is levied in tax invoice raised by the company to recipient of goods because all the supplies are made against Letter of Undertaking. 3. The applicant has sought advance ruling on following questions as per Form GST ARA-01 - 1. Whether supply of Iron and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F INTEGRATED TAX", It means that every registered person making supplies to SEZ unit/ developers is required to raise invoice with the following:- a. Supplies under Bond/ LUT:-SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX b. Supplies with payment of IGST:- SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX 2. The supplies made by the applicant is Iron and Steel which is used as raw material by the recipient. Hence the supplies are made for the authorised operations and the benefit of Zero rated supply is available to the supplier. 3. Section 16(1) states that:- (1) "zero rated supply" means any of the following supplies of goods or services or both, namely:- (a) export of goods or services or both; or (b) supply of goods or services or both 1 [for authorised operations] to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of payment of tax along with interest. (iv) there is no proceedings pending against the applicant at present. 7. The applicant was granted a personal hearing on 27.12.2021 which was attended by Shri Rahul Garg, Director and Shri Arvind Kr, Agarwal, Advocate during which they reiterated the submissions made in the application of advance ruling and also furnished copy of case law of of Hon'ble Kerla High Court dated 06.12.2019 in case of Range Forest Officer vs Lalitha Muraleedharan. DISCUSSION AND FINDING 8. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST 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 the UPGST Act. Further for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the `CGST Act'. 9. We find that the applicant has sought advance ruling on following questions- 1. Whether supply of Iron and Steel (HSN Code: Chapter 72) to M/s Dewan India, Mora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether 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: 11.1 We find that the questions for which an advance ruling may be obtained are categorically prescribed and no queries other than these would be entertained for advance rulings. Now, we proceed to discuss the questions raised by the applicant. 11.2 The applicant vide question No. 1 is desirous to know as to whether supply of Iron and Steel to M/s Dewan India, Moradabad for manufacturing of its items approved by the Government of India, Ministry of Commerce and Industry Department of Commerce, Moradabad Special Economic Zone, Moradabad will fall under supply for approved purpose. The said question (i.e. whether any supply will be covered in supply to SEZ unit for approved purpose) is not covered in any category under Section 97(2) of the CGST Act, 2017. 11.3 The applicant vide questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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