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ATF and other non-taxable supplies from the Applicant's Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies.

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — This Appeal has been filed against Advance Ruling pronounced by the West Bengal Authority for Advance Ruling.

The applicant had sought advance ruling on following question:
“Whether or not GST paid on the railway freight for transportation of the refining crude petroleum oil, inter alia, High Speed Diesel (HSD), Motor Spirit (petrol) and Aviation Turbine Fuel (ATF) from its Haldia Refinery to its export warehouse at Raxaul can be availed as Input Tax Credit.”

Authority pronounced that “ATF and other non-taxable supplies from the Applicant's Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd. at Raxual are not Zero rated supplies. They are non-taxable supplies from the Applicant to the Bihar Unit of Indian Oil Corporation Ltd, who are distinct persons in terms of Section 25(4) of the GST Act. The Applicant cannot claim credit of the GST paid on the railway freight for transportation of ATF and other non-taxable supplies from West Bengal to the Bihar Unit.”

we find no infirmity in the ruling rendered by the West Bengal Authority for Advance Ruling.—Indian Oil Corporation Limited, In Re… [2019] 10 TAXLOK.COM 029 (AAAR-WB)

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