9911796707
TMI Blog2019 (8) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... be consumed in India? - HELD THAT:- No provisions of the Act, beneficial or otherwise, are applicable beyond the taxable territory defined under section 2(22) of the IGST Act. Therefore, tax under the Act can be imposed on supplies, other than the zero rated ones, only when the goods or services are consumed within the taxable territory, which extends to India under section 1(2) of the IGST Act. Reference to the consumption of SSP as fertilizer in the Rate Notification, therefore, is limited to consumption in India only. Clearly, the SSP being exported is not to be used as fertiliser in India, as the place of supply, according to section 11 (b) of the IGST Act, will be the location outside India. The applicable rate of IGST is, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort SSP and pay IGST at the applicable rate in terms of section 16(3)(b) of the IGST Act. It seeks a ruling on what the applicable rate of IGST should be in terms of Notification No. 1/2017 - IT (Rate) dated 28/06/2017, as amended from time to time (hereinafter the Rate Notification), in the light of Circular No. 54/28/2018-GST dated 09/08/2018. 1.2 The question raised is admissible for advance ruling under section 97(2)(b) of the GST Act read with section 20(xviii) of the IGST Act. 1.3 The Applicant declares that the issues raised in the Application are not pending nor decided in any proceedings under any provisions of the GST Act. The officer concerned from the revenue has not objected to the admission of the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich extends to India under section 1(2) of the IGST Act. Reference to the consumption of SSP as fertilizer in the Rate Notification, therefore, is limited to consumption in India only. 2.4 Clearly, the SSP being exported is not to be used as fertiliser in India, as the place of supply, according to section 11 (b) of the IGST Act, will be the location outside India. The applicable rate of IGST is, therefore, 18% under Sl.No. 43 of Schedule III of the Rate Notification. Based on the above discussion, we rule as under RULING The Applicant, while exporting single super phosphate , shall pay IGST @ 18% under Sl No. 43 of Schedule III of Notification No. 1/2017 - IT (Rate) dated 28/06/2017, as amended fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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