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TMI Blog2020 (2) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 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. WISE DESIGN COMMUNICATIONS PVT. LTD., the applicant, seeking an advance ruling in respect of the following questions. 1. Are hard copies of shipping bills (which are duly stamped signed by the LET Export Officer of Customs, having details such as Name address of authorised courier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing, and the products are packed and then shipped via air courier (DHL) to the said customers. For every export sales invoice generated by the applicant on the DHL portal of e-commerce, manual shipping bills are issued by the customs officer in New Delhi, duly stamped and signed with various details. Hard copies of these shipping bills are available with applicant and details such as shipping bill number, shipping bill date, port code, amount, etc. for each invoice are mentioned in the GSTR-1 filed by them. These shipping bills cannot be tracked on ICEGATE website as this facility is not available with DHL Logistics Pvt Ltd. 2.2 Another source of income for the applicant is 'Drop-shipment of products' listed on their websi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven though shipping bills are not traceable on ICEGATE website. 5.2.1 As per Section 95 of the CGST Act, 2017, this authority can only pass a ruling on matters or questions specified in subsection 2 of Section 97 of the CGST Act, 2017, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 5.2.2 For the sake of better understanding Section 97 is reproduced as below: Section 97: (1) an applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the buyer along with online payment, contacts the supplier and furnishes details of the buyer to them. The desired product/goods is shipped directly from the supplier to the buyer. Hence, it is clear that the applicant is not directly supplying goods to the buyers. From the submissions made on this issue it is seen that the applicant neither owns the said goods nor delivers the same to their customers. Applicant only facilitates the transaction between the buyer and the seller through their website and acts as an intermediary. We find that there is no sale of goods undertaken by the applicant in this case, therefore such supply will not be considered at all, as sale of goods effected by the applicant. When there is primarily, no sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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