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TMI Blog2018 (6) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 5 of the IGST Act, 2017. It is also observed that the Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus, the issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. The application for advance ruling is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission. - ORDER NO. GUJ/GAAR/ADM//2017-18/1 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/1) - - - Dated:- 30-10-2017 - Mr. R.B. Mankodi, Member And Mr. G.C. Jain, Member For The Applicant : Shri Sivarajan Kalyanaraman, CA RULING The application for advance ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other issue can be decided by the Advance Ruling Authority and therefore the Acts limit the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2). 4. The taxability on High Sea Sales requires the determination of occurrence of High Seas Sales. High Seas Sales are the sales taking place prior to the imported goods crossing the Customs frontier. The definition of import of goods as per Section 2(10) of the Integrated Goods and Services Tax Act, 2017 (herein after referred to as the IGST Act, 2017 ) is as follows :- 2(10) import of goods with its grammatical varia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 (51 of 1975) on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962 (52 of 1962). It is also observed that the Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus, the issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. 7. The application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission. ORDER The application for A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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