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TMI Blog2024 (11) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... of PGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act. 2. The applicant submitted that they are into the business of GTA (Goods Transport Agency) and packing, moving, transportation, customs clearing through CHA and related supporting services; they provide services to their foreign clients, who are in the same line of business, with regard to exports to India from their country on Door-to-Door delivery basis such as "Customs clearance, transportation and related supporting services" for delivering such exported goods to the place of customer in India. 3. In view of the above, the applicant has sought advance ruling in respect of the following ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Delivery" basis by making all customs formalities abroad and collect the entire Door-to-Door delivery charges from their customers in their own country. The foreign client of the applicant avails the services of the applicant in India, as they have no permanent or temporary place of business in India, for "Customs clearance, transportation and related supporting services" for delivering such goods to the place of customer in India. Accordingly, the applicant arranges for customs clearance of goods in Indian ports through authorized Customs House Agents and transport the said goods to the ultimate destination in India as per shipping documents and also as per the instructions of their foreign client. 5.2 The applicant provides only "Pure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2024 & 21.10.2024 7. Sri. V A Philip, Manager, Accounts & Authorised Representative of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd no materials are used in providing such services; they receive the consideration from foreign client (un-registered person in India) but not from any other person(s), in convertible foreign currency; the foreign client is neither a registered entity in India under GST Acts nor has any permanent/ temporary place of business in India. 12. In view of the foregoing, the applicant sought for advance ruling on the applicability of the exemption under entry number 21A of Notification 12/2017- Central Tax (Rate) dated 28.06.2017, as amended by the Notification No.32/2017- Central Tax (Rate) dated 13-10-2017 & IGST Notification No.33/2017-IGST(Rate) dated 13-10-2017 (entry number 22A). We proceed to examine the issue for which we invite referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xable person, other than certain specified recipients. The term "goods transport agency" is defined in para 2 (ze) of the Notification supra, "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. In the instant case the applicant has nowhere claimed to have issued a consignment note in relation to transport of goods and therefore his claim that he is providing goods transport agency service is not justified. It is also observed that applicant is providing a bundle of services of customs clearance (CHA service), loading & unloading services, port handling, liner fee and destination services in India. Further it is observed from the copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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