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TMI Blog2023 (6) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... o be hypothetical in nature, in the absence of relevant documents. Further, the applicant has not appeared for personal hearing and also declined another opportunity of personal hearing. The applicant neither submitted sufficient documents nor showed any Inclination to defend his case. Therefore we are not inclined to pronounce the ruling In the absence of proper documents - the ruling can be pronounced on the basis of proper documents in support of questions sought and not on the basis of assumption and hypothetical situation hence the application is not maintainable. - AAR No. 06/AP/GST/2023 - - - Dated:- 29-5-2023 - SRI. K.RAVI SANKAR, AND SRI. RV PRADHAMESH BHANU, MEMBER Represented by : None ORDER (Under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at Indian Sea Ports which is arranged by M/s Om Shree Maa Mangala Logistics Pvt. Ltd. Applicant is having GST registration number: 37AADCO1422E1ZW. 4. Questions raised before the authority: The applicant seeks advance ruling on the following: 1. Rate of GST applicable on Invoices to be raised by M/s Om Shree Maa Mangala Logistics Pvt. Ltd to M/s XYZ (Foreign Company) on transportation of Goods through rail and treatment of GST ITC? 2. Whether the lower rate of GST @ 5% is service specific or service provider specific (i.e. applicable only for transportation by Indian Railways or to any person for transportation through rail)? 3. If a lower rate @ 5% is not applicable, then can we claim such an amount from M/s XYZ (Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s XYZ (foreign Company). As any agent charges / business support service charges for arrangement of such transportation is separately identifiable and invoice for such transaction can be raised separately. 6. Personal Hearing: The proceedings of personal hearing were conducted on 29.03.2023, neither the applicant nor his authorized representative attended the personal hearing. Further, the applicant submitted through mail dt: 28.03.2023 to decide the case based on the issues/provisions mentioned in the application but not enclosed any document even in mail. 7. Discussion and Findings: We have examined the issues raised in the application in light of the facts and arguments submitted by the applicant. We have considered the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of personal hearing. In view of the above discussion we find that the applicant neither submitted sufficient documents nor showed any Inclination to defend his case. Therefore we are not inclined to pronounce the ruling In the absence of proper documents. We are of the view that the ruling can be pronounced on the basis of proper documents in support of questions sought and not on the basis of assumption and hypothetical situation hence the application is not maintainable in view of the above discussion. We, here by pass the ruling RULING (Under Section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) The application Is not maintainable In view of the above dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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