2018 (6) TMI 621 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 136 (A. A. R. – GST), [2018] 2 GSTL (AAR) 98 (AAR) – Admissibility of Advance Ruling Application – High Seas Sales – place of supply – Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? – Whether the issue is related to Customs or is related to Goods and Services Tax? – Held that:- The applicant is well aware that the issue is related to place of supply – the question raised in the application for advance ruling pertains to the Customs’ domain and not to the Goods and Services Tax domain. This fact is bolstered by the proviso to sub-section (1) of Section 5 of the IGST Act, 2017.
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It is also observed that the Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus, the issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax.
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is being passed after taking into consideration the submissions in Annexure- A . 3. Section 97(2) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017 ) and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) empowers the Advance Ruling Authority to decide the issues, which are as follows :- (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 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. No other
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ply . As the place of supply is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues. 5. The applicant itself in its application in reply to second query has stated as under :- However, the question before the Advance Ruling Authority is whether the supply by the PPC to the high sea or in-bond buyer- is also leviable to IGST under sub-section (1) of section 5 of the IGST Act since same supplies are subject to IGST on import under the proviso to Section 5(1) of IGST read with section 3(7) of IGST Act. So the applicant is well aware that the issue is related to place of supply 6. In addition to the above, it is also found that the question raised in the application for advance ruling pertains to the Customs domain and not to the Goods and Services Tax domain. This fact is bolstered by the proviso to sub-section (1) of Section 5 of the IGST Act, 2017, which reads as under
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