In Re : Spentex Industries Ltd.
GST
2018 (8) TMI 285 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – 2018 (16) G. S. T. L. 160 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – AAR
Dated:- 19-7-2018
AAR NO. 06/2018/AAR/R-28/26
GST
Shri Rajeev Agrawal, Joint Commissioner, And Commissioner CGST And Central Excies And Shri Manoj Kumar Choubey, Joint Commissioner of State Tax, Commircial Tax Division
RULING
1. BRIEF FACTS OF THE CASE:
1.1 M/s. Spentex Industries Ltd. (hereinafter referred to as 'the Applicant'), having its registered office at 51-A, B & C, Sector-Ill, Industrial Area, Pithampur Distt.Dhar (M.P.), are engaged in the manufacture of Textile Yarn. The Applicant are registered with the GSTN holding GSTIN 23AADCK3039P2ZC.
1.2 The Applicant, are having Advance Authorisation issued by the DGFT and invalidated for procurement of goods from indigenous supplier, Their supplier is having EPCG licence and supplying the goods under deemed expo
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T.
1.5 In view of the above, the applicant has posed following two questions before the Authority seeking Advance Ruling on the same:
2. QUESTIONS RAISED BEFORE THE AUTHORITY:
The following questions have been posed before the Authority, with reference to the activity undertaken by the Applicant:
2.1 Please specify the complete procedure for S.No.l & Explanation 1 of the Notification 48/2017-Central Tax dtd.18.10.2017 for supplies by DTA to Advance Auth orisa tion Holder ?;
2.2 Please specify the applicability of Foreign Trade Policy 2015-2020 Mid Term Review and specify procedure for procuring goods from DTA against Advance Authorisation?
3. DEAPRTMENT'S VIEWPOINT:
The Concerned Officer of MPGST department has opined that the question raised in the instant application relate to implementation and applicability of Foreign Trade Policy 2015-2020 Mid Term Review, which do not fall under the ambit of Section 97(2) (a) to (g) of the CGST Act 2017/MPGST Act 2017.
4. RECORD OF PERSON
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ng can be sought. The same is reproduced hereunder
Section 97(2) The questions 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 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 amount to or results in a supply of goods or services or both, within the meaning of that term.
5.3 Thus, Section 97(2) clearly and vividly defines the nature and scope of questions on which Advance Ruling can be sought. We find that the questions posed before the Authority in the instant case, do not classify un
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posed in the instant Application.
5.4 Now, coming to Question No.2, the Applicant has sought to '…specify the applicability of Foreign Trade Policy 2015-2020 Mid Term Review and specify procedure for procuring goods from DTA against Advance Authorisation'. Here again we find that the question is beyond the ambit of Section 97(2), as it relates to applicability of Foreign Trade Policy 2015-2020 Mid Term Review and the related procedure. Obviously, the Applicant has sought a ruling for applicability of Foreign Trade Policy which is clearly beyond the ambit of Authority for Advance Ruling constituted under CGST Act 2017/MPGST Act 2017. We thus do not find the application worthy of admission.
5.5 In view of the discussions foregoing, the application filed by the applicants, being beyond the scope of Section 97(2), merits rejection at the stage of admission itself, without going into the merits of the case in terms of Section 98(2) of the CGST Act 2017/MPGST Act 2017.
RULING
6. The A
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