Advance Ruling — The applicant, seeking an advance ruling in respect of the following questions.
Are hard copies of shipping bills (which are duly stamped & signed by the LET Export Officer of Customs, having details such as Name & address of authorised courier, Courier registration number, Port of loading, Airlines & Flight number, Customs Shipping number, Shipping bill date, Courier AWB no., Declared weight, Consignor Name & Address, Destination country, IEC Number & GSTIN of Exporter, Description of goods, Invoice value, Consignee name & address, etc.) enough for filing claim for refund of ITC since it is an export sale though the shipping bill is not trackable on ICEGATE website?
Is the drop- shipping transaction an export sale or is it subject to IGST?
Held that :- We find from the applicant's submission that in the case of drop shipment transaction, the applicant, after receiving the order for a particular product/products on their website from the buyer along with online payment, contacts the supplier and furnishes details of the buyer to them. The desired product/goods is shipped directly from the supplier to the buyer. Hence, it is clear that the applicant is not directly supplying goods to the buyers. From the submissions made on this issue it is seen that the applicant neither owns the said goods nor delivers the same to their customers. Applicant only facilitates the transaction between the buyer and the seller through their website and acts as an intermediary. We find that there is no sale of goods undertaken by the applicant in this case, therefore such supply will not be considered at all, as sale of goods effected by the applicant. When there is primarily, no sale of goods by the applicant, the question as to whether such supply will be considered as export sale under GST ACT does not arise at all.
Since we observe that in the subject case there is no supply of goods undertaken by the applicant the provisions of Section 95 of the CGST Act will be applicable, in view of which the application is non-maintainable and liable for rejection.
— Wise Design Communications Pvt. Ltd., In Re…  20 TAXLOK.COM 095 (AAR-Maharashtra)