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TMI Blog2018 (6) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... ips; and (c) Indian Coast Guard Ships or from their authorized agents. Held that:- The goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply of goods in the course of inter-State trade. Furthermore, the goods supplied by the applicant is also not an exempt supply as per the definition under Section 2 (47) of the Central Goods and Service Tax Act, 2017 as it is neither nil rated or being exempt by any Notification - some of the supplies of applicant may fall under the definition of "exports" which is considered a zero rated supply. However, the same is not within the prerogative of pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d supplies whether they can collect the GST from the recipient for the goods namely:- Ocean going merchant vessels on foreign run. Indian Naval Ships Indian Coast Guard Ships or from their authorized agents. 3. The Jurisdictional officer, i.e. the Assistant Commissioner, Kurupam market Circle, Visakhapatnam offered comments on the subject application wherein he stated that:- No proceedings were pending against the applicant on the issue raised by him. No final orders passed in the issue raised by the said applicant. No other remarks offered. Accordingly the application for advance ruling was admitted, and a personal hearing conducted on 10th January 2018. At the time of personal hearing the authorized repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 words taken on board any foreign-going vessel or aircraft as stores shall be substituted; As per Section 2 (5) of the Integrated Goods and Service Tax Act, 2017 Export of goods '' with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India . As per Section 2 (56) of the Central Goods and Services Tax Act, 2017 India means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the definition of exports which is considered a zero rated supply. However, the same is not within the prerogative of present application. 5.3 The Central Board of Excise and Customs, on a related matter has Issued Circular No 46/2017-Customs, dated 24th November 2017. The relevant para is reproduced here under: However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of supply as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, CGST Act ) and shall be taxable in terms of section 9 of the CGST Act read with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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