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TMI Blog2020 (2) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 and Rules made thereunder. - GST-ARA-57/2019-20/B-11 - - - Dated:- 22-1-2020 - SMT. P VINITHA SEKHAR, AND SHRI. A. A. CHAHURE, MEMBER PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. MAYANK VINODKUMAR JAIN , the applicant, seeking an advance ruling in respect of the following question: The Applicant requests this Authority to decide as to whether the aforesaid services proposed to be rendered quali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o clearance procedures, customs processing of documents, mode of transport, transit route, border entry points and duty insurance requirements. 2.4 The Goods are shipped from Vietnam Port to Vishakhapatnam/Kolkata. On arrival the goods are sealed by the Nepal custom officer at Vishakhapatnam port by an electronic lock and directly sent to Nepal borders for further action. On arrival in Nepal border, the custom officer open the Electronic lock and clear the shipment. Though the goods enter into India but as per the Treaty the Traffic-in-transit shall be exempt from Customs duty and from all transit duties and charges. 2.5 The applicant is required to coordinate with the agencies at Customs station at port for its clearance for furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de written submissions. We heard both the sides. 05. OBSERVATIONS AND FINDINGS We have gone through the facts of the case and the written submissions made by both, the applicant and the departmental authority. We find that the issue before us is in respect of export of services i.e whether the subject services proposed to be rendered by them qualify as Export of Services under Section 2(6) of the IGST Act, 2017 or not. 5.2 Before we decide the question raised in this application it is essential that it be first determined whether or not the activities undertaken by the applicant pertains to matters or questions specified in Section 97(2). 5.3 From a perusal of transaction as discussed above in their submissions, we obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -20 dated 02.08.2019 = 2019 (11) TMI 478 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA and have made observations as under:- 16: On perusal of the provision of section 97(2), we find that the question on the determination of place of supply has not been covered in the above set of questions, on which advance ruling can be given. Therefore, we do not have jurisdiction to pass any ruling on such questions which involve the determination of the place of supply of goods or services or both. 19: Thus, in view of the provision under section 2(6) of IGST ACT laid down in respect of export of services and above discussed provision laid down in section 97(2) of the CGST Act, 2017 encompassing the specific questions, which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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