Applicability of GST — The Applicant has sought Advance Ruling on the following questions:

1. Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer?

2. If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase?

In the case at hand, the applicant is undertaking two transactions-

Transfer of title in moulds from the foreign supplier to the Applicant

Transfer of title in moulds from the applicant to the Indian buyer.

The question raised by the applicant is with respect to transaction at T2 above. It is stated that the moulds manufactured by the foreign supplier is not physically imported and only the title in the moulds are transferred from the foreign supplier to the applicant and thereupon by the applicant to the vendor located in India. The applicant on his interpretation of law has stated that on application of Section 10 (1)(c) of IGST Act 2017, the place of supply is Thailand and the supplier is in India, therefore the supply could get covered under the ambit of Inter-State Supply in terms of IGST Act, but IGST levy can be imposed only to supplies within the territorial jurisdiction of the IGST Act. The applicant has stated that the supply in the case at hand takes place outside the territorial jurisdiction of IGST Act and thereby not subject to IGST and has sought to clarify the applicability of GST in the said transaction.

GST is applicable on the transfer of title in moulds from the applicant to the India buyer.

The question is not answered as the same is not in the ambit of this authority as per Section 97(2) of the Act. — Automative Components Technology India Private Limited, In Re.. [2020] 20 TAXLOK.COM 127 (AAR-Tamil Nadu)