TMI Blog2022 (4) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.16/2020-Central Tax dt. 23-3-2020. The said Notification No. 16/2020 dt. 23.03.2020, amends the CGST Rules 2017. Among the various amendments proposed to the Rules, in the said Notification, vide Si. No. 10 of the said Notification, an Explanation was inserted in Rule 96(10)(b), with effective from 23rd October 2017, the related 'amendment' made to Rule 96(10) which is relied on by the applicant - it is evident that Notification, the applicability of which is raised before us, amends the Rules with the insertion of the explanation is to Rule 96(10)(b). Rule 96 (10) of the CGST Rules 2017 restricts the circumstances for a person claiming Integrated Tax paid on exports of goods or services. This authority do not have jurisdiction to admit questions relating to refund of any tax paid by the applicant as per Section 97(2) of GST Act - thus, these questions are not admissible for ruling before this authority. Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification No. 48/2017-Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017? - HELD THAT:- Ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplated vide Notification No. No. 48/2017-Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017? 4. Whether it is compulsory for an EOU to apply in FORM RFD-01 and get refund under Rule 89 (4) vide Notification No. 75/2017 Dated 29-12-2017 applicable w.e.f. 23.10.2017 read with Section 16 (3) of IGST Act, 2017? 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 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they are one of the leading manufacturer and exporters of Coir Pith [HSN: 53050040]. They export more than 85% of their production all over the world including the developed countries viz. UK, USA, France, Germany, Australia etc. They have been certified to produce Coco Peat (Coir Pith) base products according to the Regulations of Organic Agriculture certified by IMO-Control, Switzerland and also ISO 9001 - 2008 Certified Organization Controlled by European Certification for Agricultural sector (MPS - ECAS), Netherlands. They have received prestigious award fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder. RULE 96 (10) OF CGST RULES: a) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NDEMIC situation and in order not to delay the proceedings, the willingness of the applicant to participate in a virtual Personal Hearing in Digital media was confirmed and hearing was held on 03.02.2022. The Authorised representative, Shri. M. Selvakumar, CA appeared for the hearing virtually and reiterated the submissions. The Members stated that questions 1, 2, 4 are outside the purview of Advance Ruling Authority in as much they pertain to refunds. The Authorised Representative stated that the questions pertain to the applicability of Notification No. 16/2020 - CT (R) dated 23.03.2020 with regard to Explanation to Rule 96(10) of CGST Rules. 4. The State Jurisdictional Authority, Assistant Commissioner (ST), Tuticorin-3 has stated that there are no proceedings pending in the applicant's case in their jurisdiction as application for refund of IGST paid on export of goods is categorically dealt by Customs authorities. Further, the authority has opined that if IGST exemption is claimed in respect of inputs, the applicant cannot export goods or services on payment of IGST and claim refund of the accumulated credit.; the applicant may be allowed to export goods on payment on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rules thereon. During the Virtual Personal hearing it was pointed out to the authorized representative of the applicant that question Nos. 1, 2 and 4 are outside the purview of Advance Ruling Authority for issuing Ruling, the applicant replied that these questions pertains to the applicability of Notification No.16/2020 CT (Rate) dated 23-03.2020 with regard to Explanation to Rule 96(10) of CGST Rules. 6.2 The submission of the applicant, regarding eligibility for the admission of question Nos.1, 2 and 4 is examined with reference to the relevant provisions of the Act. Section 97(2) of the CGST Act / Tamil Nadu GST Act (TNGST) gives the scope of Advance Ruling Authority, i.e., the question on which the Advance Ruling can be sought. For ease of reference, the section is reproduced as under: 97 (2) The question on which the advance ruling is sought under this Act, shall be in respect of - (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification No. 48/2017-Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017? The above question relates to the procurement made by the applicant. Section 95 (a) of CGST and TNGST Act defines 'Advance Ruling' as (a) Advance Ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of Section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. The above states that the Ruling means a decision extended in relation to the supply made or proposed to be made by the applicant. In the case at hand, the question is on the procurement to be made by the applicant and not on the supplies made or proposed to be made by them. The subject issue raised in the question No.3 is related to 'receipt of supply' with or without tax for exports. As per section 95(a) only the 'supplier of goods or services or both' alone is eligible to se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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