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2024 (6) TMI 30 - AAR - GSTLiability of exporter (M/s. DCW Ltd.) under RCM basis to pay GST on the export freight on the FOB basis of exports - liability of shipping line who accepts the goods from the exporter (M/s. DCW Ltd.) to pay GST on RCM basis - liability of GST on FOB basis (free on board) exports - FOB basis of exports constitutes an inter-state supply subject to IGST or not - taxable value to be adopted as freight is not known to the exporter. Whether the exporter (M/s. DCW Ltd. is liable under RCM basis to pay GST on the export freight on the FOB basis of exports? - HELD THAT - In the instant case of exports on FOB basis, the exporter (applicant) is not at all involved in any way with the export freight , as the same is to be arranged by the overseas buyer themselves, or through his agent. It is further found that the exporter is neither the provider nor the recipient of service relating to export freight . Therefore, the question of payment of GST on RCM basis on the export freight on the FOB basis of exports by the exporter (M/s. DCW Ltd.), does not arise. Whether the shipping line who accepts the goods from the exporter (M/s. DCW Ltd. is liable to pay GST on RCM basis? - HELD THAT - As the shipping line is not the applicant, and does not transact with the applicant in the instant case involving export of goods on FOB basis, this query need not be answered by the Authority for advance Ruling. Whether the export freight involved is liable to GST on RCM basis for the goods exported (on which GST is Hable and permitted to be exported under LUT on FOB basis (Free on Board)? - HELD THAT - The query on export freight involved need not be answered, as it does not relate to the applicant, and as the applicant does not undertake or receive export freight service. Whether the export freight involved above constitutes an inter-state supply subject to IGST? - HELD THAT - The query on export freight involved need not be answered, as it does not relate to the applicant, and as the applicant does not undertake or receive export freight service. If liable to GST, what is the taxable value to be adopted as freight is not known to the exporter? - HELD THAT - Does not apply, as the query No. 4 has not been answered, and as the issue involving export freight , does not relate to the applicant.
Issues Involved:
1. Liability of exporter to pay GST on export freight on FOB basis under RCM. 2. Liability of shipping line to pay GST on RCM basis. 3. Liability of export freight to GST on RCM basis for goods exported on FOB basis. 4. Whether export freight constitutes an inter-state supply subject to IGST. 5. Determination of taxable value if liable to GST. Summary: Issue 1: Liability of exporter to pay GST on export freight on FOB basis under RCM The Authority ruled that the exporter (M/s. DCW Ltd.) is not liable to pay GST on the export freight on the FOB basis of exports under RCM. The exporter is neither the provider nor the recipient of the export freight service, which is arranged by the overseas buyer or their agent. Issue 2: Liability of shipping line to pay GST on RCM basis The Authority did not answer this query as the shipping line is not the applicant and does not transact with the applicant in the case of export of goods on FOB basis. Issue 3: Liability of export freight to GST on RCM basis for goods exported on FOB basis The Authority did not answer this query, stating that it does not relate to the applicant. The applicant does not undertake or receive the export freight service. Issue 4: Whether export freight constitutes an inter-state supply subject to IGST The Authority did not answer this query, stating that it does not relate to the applicant. The applicant does not undertake or receive the export freight service. Issue 5: Determination of taxable value if liable to GST This query does not apply as the previous query (Issue 4) was not answered, and the issue involving export freight does not relate to the applicant. Ruling: 1. The question of payment of GST under RCM by the applicant does not arise. 2. Not answered, as the shipping line is not the applicant. 3. Not answered, as the issue does not relate to the applicant. 4. Not answered, as the issue does not relate to the applicant. 5. Does not apply, as the query No. 4 has not been answered.
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