9911796707
TMI Blog2022 (4) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... e condition under Section 95 is not satisfied by the applicant and hence, the issue cannot be decided by this authority and therefore, the subject application is held to be non-maintainable. The subject application for advance ruling made by the applicant is rejected under the provisions of Section 95 of the CGST Act, 2017. - GST-ARA-24/2020-21/B-39 - - - Dated:- 31-3-2022 - SHRI. RAJIV MAGOO, AND SHRI. T. R. RAMNANI, MEMBER NO.GST-ARA-24/2020-21/B-39 Mumbai, dt. 31.03.2022 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Cement clinker which are moved in a parcel size of 25,000 metric tonnages upto 55,000 metric tonnes. To move such cargo, a special license has to be taken from the Director General of shipping prior to commencement of loading of such cargo. 2.3 Applicant has to pay various cost such as Port charges at load and disc port, duty on the bunkers (fuel) used during this voyage and Charter Hire/Ocean Freight. Basically, applicant transports the cargo by Ships from one Indian Port to another Indian Port. Loading and Unloading is done by the Party/ Clients. This business is also known and Indian cabotage or domestic shipping. 2.4 One of the contract, applicant had with M/s. Arcelor Mittal Nippon Steel India Ltd dtd 26th Feb 2020 was to move ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce relevant records, details, vouchers of sale-purchase correspondence, agreements or other proof in support of contentions made. Application is heard. 05. DISCUSSIONS AND FINDINGS: 5.1 We have gone through the facts of the case, documents on record and submissions made by both, the applicant as well as the jurisdictional officer. 5.2 The subject application is in respect of contract dated 26.02.2020 entered into, by M/s Navratna Shipping Private Limited with M/s Arcelor Mittal Nippon Steel India Ltd to move Iron ore pellets in bulk (qty: 63,250 mts) from Paradip Sea Port, East coast of India to Hazira Sea Port, West Coast of India. The applicant considered the activity as falling under Coastal Water Transport Service by bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this application, it is essential that we first determine whether or not the activities undertaken by the applicant pertains to the supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant. 5.7 From a perusal of the submissions made by the applicant, it is clear that the impugned supply, in respect of which the subject question is raised, has already been completed before the date of filing of the subject application and therefore it can be said that the impugned question is not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant . 5.8 Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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