2018 (8) TMI 285 – AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH – 2018 (16) G. S. T. L. 160 (A. A. R. – GST) – Levy of IGST – Supply of goods under Deemed Export – Mid-term Review – scope of Section 97(2) of the CGST Act 2017 – 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 Authorisation Holder – applicability of Foreign Trade Policy 2015-2020 Mid Term Review and specify procedure for procuring goods from DTA against Advance Authorisation.
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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 Authorisation Holder – Held that:- As per Section 97(2)(b) ruling can be sought on ‘Applicability of a notification under the provisions of this Act’, but the Applicant have not questioned applicability of a notification. On the contrary, the applicant admittedly agrees to the applicability of the notification. In the given circu
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cial 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 export and charging IGST against such supplies. As per New Guidelines of the Foreign Trade Policy 2015-2020 Mid Term Review, the Ministry of Commerce and DGFT have provided that Exporters have been extended the benefit of sourcing inputs/capital goods from abroad as well as from domestic suppliers for exports without payment of duty 1.3 As per Central GST notification no.48/2017-Central Tax dtd.18.10.2017, the Central Gover
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or 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 PERSONAL HEARING: The matter was listed for personal hearing on 22.06.18 and 17.07.18 However, no one for or on behalf of the Applicant turned up on the both appointed date, nor any adjournment was sought. Accordingly, it is presumed that the Applicant does not have anything more to add to the submissions already made in the application. Hence we are inclined to consider the matter on the basis of facts brought on record before us. 5
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; (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 under any of the categories (a) to (g) brought out under Section 97(2) supra. To be more precise; in Question 1, the Applicant has asked the authority to ….specify the complete procedure for S.No.1 & Explanation 1 of the Notification 48/2017-Central Tax dtd. 18.10.2017 for supplies by DTA to Advance Authorisation Holder , (Emphasis supplied). Needless to say that procedure laid down under the said Notification is loud and clear and has to be f
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