In Re: Kandla Port Trust (Deendayal Port Trust)
GST
2018 (10) TMI 448 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 85 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 30-7-2018
GUJ\/GAAR\/ADM\/2018\/30 (IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2018\/AR\/22)
GST
R.B. MANKODI AND G.C. JAIN MEMBER
\nPresent for the applicant : Shri Hardik V Thacker, CA
\nThe applicant Kandla Port Trust (Deendayal Port Trust – DPT), set up under the Major Port Trust Act, 1963, has submitted that it owns substantial amount of land at Gandhidham and Adipur location of Kutch District, which has been given on lease to various commercial and other organization for long time period, for which it had entered into lease agreements with various lessees long ago. It is submitted that the applicant revised rate of lease as per directions of Tariff Authority of Major Port, however, many lease holders have challenged the revised rate taking plea that it is against<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arty \/ lease holder, considering the fact that it may conclude after period of 2 or more years ? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n also asked how is it possible for it to claim refund for GST paid out of pocket, if the matter \/ dispute is conclude in favour of lease holder after period of 2 or more years. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Kandla Port Trust (Deendayal Port Trust)GST2018 (10) TMI 448 – AUTHORITY FOR ADVANCE RULING, GUJARAT – 2018 (18) G. S. T. L. 85 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, GUJARAT – AARDated:- 30-7-2018GUJ\/GAAR\/ADM\/2018\/30 (IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2018\/AR\/22) GSTR.B. MANKODI AND G.C. JAIN MEMBER Present for the applicant : Shri Hardik … Continue reading “In Re: Kandla Port Trust (Deendayal Port Trust)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14342","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14342"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14342\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. We have considered the submissions made by the applicant in application for advance ruling as well as submissions made during the course of personal hearing.
\n5. 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 :-
\n(a) classification of any goods or services or both;
\n(b) applicability of a notification issued under the provisions of this Act;
\n(c) determination of time and value of supply of goods or services or both;
\n(d) admissibility of input tax credit of tax paid or deemed to have been paid;
\n(e) determination of the liability to pay tax on any goods or services or both;
\n(f) whether applicant is required to be registered;
\n(g) whether any part<\/p>\n
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\n6.2 The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shall continue to pay GST on disputed claims do not require determination of any issue enumerated under Section 97(2) of the Acts. Further, the issue of refund claim in case of conclusion o dispute after more than 2 years, is also not covered by Section 97(2) of the Acts.
\n7. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue of 'refund claim' and 'whether the applicant shall continue to pay GST on disputed claims' are not covered by Secti<\/p>\n
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