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TMI Blog2023 (9) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... d as withdrawn as per the request of the Applicant. - SMT. D. JAYAPRIYA, I.R.S., AND SMT. N. USHA, MEMBER 1. Any appeal against this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 ( the Act in short) within 30 days from the date on which the ruling sought to be appealed against is communicated. 2. In terms of Section 103 (1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... productsprimarily personal computers(i.e. desktops and laptops) and printers in India. 2.1 The Applicant has submitted the copy of application in Form GST ARA-01 and also submitted a copy of challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.2 The Applicant is proposing to import goods into FTWZ located in Chennai from HP Singapore Pte. Ltd. (hereinafter referred to as HP Singapore) or procure from domestic supplier and store the same at FTWZ facilities located at Chennai provided by the Logistic Service Provider(LSP) after filing Bill of Entry for warehousing i.e. into-Bond bill of Entry disclosing the GSTIN obtained by the Applicant for their office i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), as the case may be, with ship designated as LSP FTWZ. Therefore, the subject transaction between the Applicant and the Reseller is with respect to goods before the final clearance for home consumption and shall not be subject to levy of IGST in the hands of the Applicant. In terms of Entry 8(a) to the Schedule III of the CGST Act, 2017, effective from01.02.2019. Supply of warehoused goods to any person before clearance for home consumption shall not qualify as a supply of goods nor supply of services; Therefore, supply of goods from FTWZ to the Resellers as the same would get covered within the ambit of the said entry to the Schedule III. Reliance is placed on the clarifications given by the Government of India, Ministry of Finance vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Circular No. 04/01/2019-IGST dated 01.02.2019 with the amendment for Schedule III of the CGST Act, 2017 vide Section 32 of the CGST (Amendment) Act, 2018, to provide that supply of warehouse goods to any person before clearance for home consumption shall be neither a supply of goods nor a supply of services. Regarding eligibility to avail input tax credit, as per clause 8 (a) of Schedule III of the CGST Act, 2017, supply of warehoused goods to any person before clearance for home consumption shall be neither a supply of goods not a supply of service , which means an exempt supply. As it is exempted supplies, the provisions of Sec 17 of the CGST Act, 2017is applicable and proportionate ITC need to be reversed. Explanation to Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling application and to accept the request for withdrawal of application unconditionally. DISCUSSION AND FINDINGS: 6. After due consideration, we take on record, the letter dated 12.09.2023 of the Applicant wherein they have stated that they have decided to withdraw the ARA application filed by them. As the Applicant has requested for withdrawal of their Advance Ruling Application, their request is considered and the application is treated as withdrawn without going into the merits or detailed facts of the case. In view of the above, we rule as under: RULING The ARA Application Sl.No.52/2022/ARA dated 27.10.2022 filed by the Applicant seeking Advance Ruling is disposed as withdrawn as per the request of the Applicant. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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