Authority for Advance Ruling — Supplies to SEZ – The Applicant is engaged in the trading business of Iron & Steel on wholesale and retail business. The Applicant sought an Advance Ruling as to whether supply of Iron and Steel for manufacturing as raw material of its items approved by the Government of India, Ministry of Commerce and Industry Department of Commerce, Special Economic Zone, will fall under supply for approved purpose; whether supply will be treated as “Zero Rated Supply”; is applicant company entitled to claim refund on Inputs, if supplies are made without payment of tax against Letter of Undertaking; is there any liability on them under RCM. The Authority observed that the current application is not covered within the scope of Section 97 of the Act, 2017 as such the same is not covered under the ambit of Authority for Advance Ruling.

Held that:- The Hon’ble Authority for Advance Ruling ruled that the questions raised do not fall within the mandate of Authority for Advance Ruling.