2021 (1) TMI 696

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..... oods or service to SEZ unit - HELD THAT:- The questions are admissible under section 97(2)(e) of the Goods And Services Tax Act, 2017(hereinafter called the GST Act). But, this authority answered both the questions by a IN RE : GARUDA POWER PRIVATE LIMITED [2018 (8) TMI 212 - AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL] while disposing of an application dated 22/06/2018 by the same applicant. Th .....

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..... heard : Sri Debashis Kar, FCA The applicant supplies diesel engines, spare parts of such engines, oil, and battery and renders repairing services to the customers in Special Economic Zones. The applicant wants a ruling on the following questions: (i) whether the supply of goods and onsite services in SEZ area to SEZ units or SEZ developers is a zero-rated supply under section 16 of the IGS .....

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..... 8 by the same applicant. The questions raised have, therefore, been already decided in a proceeding under the GST Act. A fresh application on those two questions cannot be admitted in terms of the 1 st proviso to section 98(2) of the GST Act. ln the course of the personal hearing on 12/10/2020, the applicant sought ruling on the third question. An Advance ruling can be sought on the issues spe .....

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