Advance Ruling— In the instant case, the appellant had filed an application before the Appellate Authority for Advance Ruling, for review of the ruling passed by the Advance Ruling Authority.
The issues on which the appellant filed application before the Advance Ruling Authority are as follows:
(I) Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not?
(ii) If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely;
The Advance Ruling Authority, after careful consideration, had ruled above question as follows:
(i) The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian naval Ships and Indian Coast Guard Ships.
(ii) The applicant can collect the applicable GST from their customers, in case it is not exports, however, in case of exports the option lies with the applicant based on manner of exports, i.e. whether they intend to export under bond or on payment of tax.
The appellant pleaded that the ARA has not clarified what are the transactions that fall under zero rated on the ground that same is not within the prerogative of present application.
Held that— The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e. to decide whether the transactions are export (zero rated) or not. Hence, we direct the Advance Ruling Authority to issue necessary ruling after hearing the applicant afresh, and taking a wholistic view of the applicant's plea. The Advance Ruling Authority must decide the case within 90 days of receipt of this order. Accordingly, the matter is remanded back to Advance Ruling Authority.