In Re: M/s. Fairmacs ShipStores Private Limited
GST
2018 (11) TMI 486 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (18) G. S. T. L. 844 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 20-8-2018
AAR/AP/10(GST)/2018 in Application No. AAR/15(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. K.V.J.L.N Sastry
Present for the Jurisdictional Officer: Received Remarks
Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order.
M/s. FAIRMACS SHIP STORES PRIVATE LIMITED (hereinafter also refer red as an applicant), having GSTIN 37AAACF1406C1ZC are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962, duty free ship store supplier through special warehouse a
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reign run, Indian Naval Ships and Indian Coast Guard Ships.
(ii) The applicant can collect the applicable GST from their customers, in case it is not exports. However, in case of exports the option lies with the applicant based on manner of exports i.e. whether they intend to export under bond or on payment of tax.
2.3 Aggrieved by the above order, the applicant filed an appeal before Appellate Authority, primarily for the authority to decide whether their transaction falls under 'export' or not. They further prayed in their appeal to remand back to the Advance Ruling Authority to decide whether their transaction falls under export (zero rated) or not.
2.4 Appellate Authority, vide Order/AAR/AP/01 (GST)/2018, dated 31st May, 2018 observed that applicant has raised a new issue for clarification which was not placed before the Advance Ruling Authority i.e. to decide whether the transactions are export (zero rated) or not and directed the Advance Ruling Authority to issue necessary rul
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ware house or duty free ship store supplier. For example the brands like Marlboro, L&M, Bond street they are not having any manufacturing units in India. All these goods are manufactured outside India arid the manufacturer will maintain a hub at SEZ unit from there they will supply to the applicant. Further the applicant also imports the same from foreign also. The goods so imported will be kept in special warehousing without collecting duties. The applicant is permitted to export the above goods which were kept in special warehouse as duty free to the
* Ocean going merchant vessels on foreign run.
* Indian Naval Ships
* Indian Coast Guard Ships or from their authorized agents
The Captain/ Master of the foreign going vessel will raise an indent on supplier, in accordance with the indent; the supplier will file a shipping bill for export of duty free goods, with the customs authority. The customs authority upon verification and on satisfaction they will permits the supplier to su
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r aircraft. Any imported stores on board a vessel or aircraft (other than stores to which section 90 applies) may, without payment of duty, be consumed thereon as stores during the period such vessel or aircraft is a foreign-going vessel or aircraft.
Section 88(a) of Indian Customs Act, 1962: for the words “exported to any place outside India” or the word “exported”, wherever they occur, the words ” taken on board any foreign-going vessel or aircraft as stores” shall be substituted
Section : 90 of Indian Customs Act, 1962. Concessions in respect of imported stores for the Navy.-
(1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.
(2) The provisions of section 69 and Chapter X shall apply to stores specified in subsection (3), as they apply to other goods, subject to the modifications that-
(a) for the words “exported to any place outside India” or the word “exported” wherever they occur the word “taken on boa
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