9911796707
TMI Blog2024 (7) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... eed upon by the applicant at the time of hearing which is now present before the undersigned authority, it is felt that the subject application is liable to be rejected under section 98 of the Act. The application is hereby Rejected . - SRI. K. RAVI SANKAR, AND SRI. B. LAKSHMI NARAYANA, MEMBER Represented by : K. Chitra, CA ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 16 (1) and 16 (3) (a) of the IGST Act? 2. Refund officer referred rule 89 of CGST/APGST Act by stating that supplier to SEZ unit to file the refund application and not the recipient. Will this rule applies even when the tax was collected by the supplier and ITC passed on. If the supplier claim the refund, will it not lead to dual benefit to the supplier, by both collecting the GST from the recipient and claiming the refund of GST? 3. Can we claim the refund of unutilized input tax credits in this scenario? [By applying the Zero rating of tax in the case of SEZ? 4. As per rule 89 (1) (a) of CGST/APGST Act and View-1, The refund officer not treating the SEZ unit (claimant) as a supplier to SEZ. Is this view is right? 5. Can the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017. In case of zero-rated supply to SEZ unit, the application for refund shall be filed by the supplier to SEZ UNIT but not recipient to SEZ unit in terms of Rule 89 of APGST/CGST Acts, 2017 View-1 5. The company is making supply to SEZ unit as well as exporting goods outside India, hence this is Zero-rated supply as per section 16 (1) (a) of IGST Act and we become supplier as per Rule 89 for the portion or the supplies made to SEZ units, which was not considered by the proper officer [Claiming as Supplier] View-2 6. The company is registered as SEZ unit, hence supplies to SEZ is zero rated supply and not liable pay IGST on purchase from the DTA units. But supplier charged IGST, collected the Invoice amount Including GST and passed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sought by the applicant and the relevant facts along with arguments made by the applicant and also their submissions made during the time of the personal hearing. As per the remarks submitted by the Assistant Commissioner (ST) Gajuwaka, Circle Visakhapatnam-II Division, the Deficiency Memos in RFD-03 have been issued under Rule 90 (3) of CGST / APGST Act, 2017 against their refund applications. While filling the column 13 in the application regarding the Advance Ruling type, the applicant has ticked the box corresponding to 'admissibility of Input Tax Credit tax paid or deemed to have been paid. In contrary to the above, as seen from their questions in the application it is noticed that they are seeking clarification in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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