TMI Blog2021 (12) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... tic service provider namely DHL? HELD THAT:- The transactions proposed to be made by the applicant are covered by Entry 8 of Schedule III of CGST/SGST Acts inserted vide CGST (Amendment) Act, 2018 w.e.f. 1-2-2019, i.e., supply of goods by the consignee to any other person, by endorsement of document of title of the goods, after the goods have been dispatched from the port of origin located outside India but before the clearance for home consumption; or supply of warehoused goods to any person before clearance for home consumption. And such transactions by virtue of Entry 8 of Schedule III do not attract tax under CGST or SGST or IGST Acts. Further, according to the explanation to section 17(3) of CGST Act inserted vide CGST (Amendment) Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers in other States would satisfy the conditions enumerated under Section 31 of the CGST Act. Hence the application. 5. Questions raised: 1. Whether, in the facts and circumstances of the case, supply of imported goods on High Sea sale basis or supply of goods from FTWZ facilities by the Applicant to the Indian customers would be subject to IGST? 2. In case the answer to question -1 is in the negative viz there is no liability to tax under IGST, then in that case whether input tax credit already taken will have to be reversed, to the extent of inputs, input services and capital goods used by the Applicant to the extent of the aforesaid supply dealt with in Question -1 above? 3A. Whether the issue of the invoices from the Applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imports goods and stores them in a FTWZ till he finds a local customer who will purchase the goods and such purchaser clears the goods under the Customs Act. The transactions proposed to be made by the applicant are covered by Entry 8 of Schedule III of CGST/SGST Acts inserted vide CGST (Amendment) Act, 2018 w.e.f. 1-2-2019, i.e., supply of goods by the consignee to any other person, by endorsement of document of title of the goods, after the goods have been dispatched from the port of origin located outside India but before the clearance for home consumption; or supply of warehoused goods to any person before clearance for home consumption. And such transactions by virtue of Entry 8 of Schedule III do not attract tax under CGST or SGST or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... z there is no liability to tax under IGST, then in that case whether input tax credit already taken will have to be reversed, to the extent of inputs, input services and capital goods used by the Applicant to the extent of the aforesaid supply dealt with in Question -1 above? No. 3A. Whether the issue of the invoices from the Applicant's only office located at Hyderabad, Telangana for sale of goods from the Mumbai and Chennai FTWZ facilities of the third party logistic service provider namely DHL would qualify for purpose of discharge of its obligation in terms of Sec 31 of the CGST Act, 2017 considering the fact that the Applicant does not have any other business/fixed establishment in the States where such FTWZ facilities are locate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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