9911796707
TMI Blog2018 (11) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... DUSTRIES LIMITED, GST: 37AADCS5616E1ZG, Survey No. 42/4B 542/1, Tammavam, Medarametla, Bodduvanipalem Mandal Prakasam District, Andhra Pradesh 523212, Andhra Pradesh, India(hereinafter also referred as applicant-job worker), having GSTIN: 37AADCS5616E1ZG, are engaged in Job work of removing "Caffeine" from Tea powder imported from foreign Company viz., HTH Hamburger Teehandel GmbH Im. & Export, Hamburg, Germany, (herein after called Principal) and exporting the de-caffeinated tea to his Principal. Apart, the applicant-job worker is also engaged in the manufacture, export of Spice Oils and Oleoresins from India. Their annual turnover is reported as more than Rs. 1500 Crores. 2. The applicant has filed an application in Form ARA-01, dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remarks, whether any proceedings are pending or passed by any authority. The Assistant Commissioner (ST), Ongole, in his remarks not clearly mentioned in remarks whether there are any pending or passed proceedings before any authority. Similarly, no remarks have been offered by Superintendent, Central Board of Excise & Customs, Ongole Range, Ongole, so far. 6. However, in response to a hearing notice issued to the applicant-job worker, Sri P. Chaitanya an authorized representative on behalf of applicant-job worker, has appeared on 25.06.201 8 and submitted her arguments. Legal provisions: The definition of 'Job work" is as under: "What is Job work? Section 2(68) of the CGST Act, 2017 defines job work as 'any treatment or proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of supply of services: Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs: (b) services supplied to an individual" Facts of the case: 7. A foreign Company viz., HTH Hamburger Teehandel GmbH Im. & Export, Hamburg, Germany (herein after called the Principal) had entered into an agreement with the applicant-job worker on 20.07.2017 for undertaking the work of processing Tea i.e., super critical fluid extraction, the other way round called removing Caffeine from Tea, the raw material/packing mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If applicable to GST, whether they have to pay IGST or SGST+CGST?. As per the facts furnished by the applicants, the raw material and work material for the said job work are supplied by the foreign principal, and the applicant is undergoing processing of the product as per the specifications of the principal, and the final product is being exported as per the terms and conditions to the principal. This transaction is squarely falling under first limb of clause (a) of Sub-sec. 3 to Sec. 13 of IGST Act 20 1 7 which reads as under:- 13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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