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TMI Blog2018 (11) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian Coast guard ships, will be treated as ‘exports’. - AAR/AP/10(GST)/2018 in Application No. AAR/15(GST)/2018 - - - Dated:- 20-8-2018 - SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. K.V.J.L.N Sastry Present for the Jurisdictional Officer: Received Remarks Note : Under Section 100 of the APGST Act 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act 2017, within a period of 30 days from the date of service of this order. M/s. FAIRMACS SHIP STORES PRIVATE LIMITED (hereinafter also refer red as an applicant), ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder bond or on payment of tax. 2.3 Aggrieved by the above order, the applicant filed an appeal before Appellate Authority, primarily for the authority to decide whether their transaction falls under export or not. They further prayed in their appeal to remand back to the Advance Ruling Authority to decide whether their transaction falls under export (zero rated) or not. 2.4 Appellate Authority, vide Order/AAR/AP/01 (GST)/2018, dated 31st May, 2018 observed that applicant has raised a new issue for clarification which was not placed before the Advance Ruling Authority i.e. to decide whether the transactions are export (zero rated) or not and directed the Advance Ruling Authority to issue necessary ruling after hearing the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n special warehouse as duty free to the Ocean going merchant vessels on foreign run. Indian Naval Ships Indian Coast Guard Ships or from their authorized agents The Captain/ Master of the foreign going vessel will raise an indent on supplier, in accordance with the indent; the supplier will file a shipping bill for export of duty free goods, with the customs authority. The customs authority upon verification and on satisfaction they will permits the supplier to supply the goods to the merchant ships on foreign run. The master of the vessel cannot open the seal and will not consume the goods, until vessel crosses the International waters. In case of supplies to Indian Naval Ships and Indian Coast-guard ships, the indents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of section 69 and Chapter X shall apply to stores specified in subsection (3), as they apply to 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 word taken on board a ship of the Indian Navy shall be substituted; Further, as per the circular F.No 21/31/63, dated: 17.08.1966, the Government of India, decided to treat Indian Naval vessels, as foreign going vessels for the purposes of section 87 of the Customs Act, 1962. As per section 88(A) of Customs Act, 1962, the goods supplied to merchant ships on foreign run will be treated as export . As per section 16 of IGST Act 2017, the exports will be treated as zero r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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