Advance Ruling is applicable to the applicant, his Jurisdictional Officer and the Concerned Officer as per Section 103 of the CGST/TNGST Act 2017. The questions admissible should pertain to the supply being undertaken’ or ‘proposed to be undertaken’ by such applicant only. In the facts presented, it is noticed that supply has been undertaken by the Merchant Exporter and not by the applicant as stated in their submissions. Hence, the applicant cannot seek the ruling for the supply undertaken by the Merchant Exporter and therefore ruling on the applicability of relaxation in the time-limit for export is not admissible.
Advance ruling- In the instant case, Applicant have sought Advance Ruling on the following question: 1. Whether the relaxations provided vide the notification of 35/2020-Central Tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 - Integrated tax (rate) Dated October 23, 2017. 2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017-Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 - Central tax Dated April 3, 2020. Advance Ruling is applicable to the applicant, his Jurisdictional Officer and the Concerned Officer as per Section 103 of the CGST/TNGST Act 2017. The questions admissible should pertain to the supply being undertaken’ or ‘proposed to be undertaken’ by such applicant only. In the facts presented, it is noticed that supply has been undertaken by the Merchant Exporter and not by the applicant as stated in their submissions. Hence, the applicant cannot seek the ruling for the supply undertaken by the Merchant Exporter. For the second question, it is seen that the issue raised before us pertains to the supply already made and is now pending before the concerned authorities, for verification of fulfillment of conditions stipulated in the Notification No. 41/2017-I.T.(Rate). It is evident that the application shall not be admitted when the question raised in the application is already pending or decided in any proceedings in the case of the applicant.
Held that- The Application for Advance Ruling is not admitted, under sub section (2) of Section 98 of the CGST /TNGST Act, 2017 read with Section 95(a) of the Act.
Advance Ruling is applicable to the applicant, his Jurisdictional Officer and the Concerned Officer as per Section 103 of the CGST/TNGST Act 2017. The questions admissible should pertain to the supply being undertaken’ or ‘proposed to be undertaken’ by such applicant only. In the facts presented, it is noticed that supply has been undertaken by the Merchant Exporter and not by the applicant as stated in their submissions. Hence, the applicant cannot seek the ruling for the supply undertaken by the Merchant Exporter and therefore ruling on the applicability of relaxation in the time-limit for export is not admissible.
Advance ruling- In the instant case, Applicant have sought Advance Ruling on the following question: 1. Whether the relaxations provided vide the notification of 35/2020-Central Tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 - Integrated tax (rate) Dated October 23, 2017. 2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017-Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 - Central tax Dated April 3, 2020. Advance Ruling is applicable to the applicant, his Jurisdictional Officer and the Concerned Officer as per Section 103 of the CGST/TNGST Act 2017. The questions admissible should pertain to the supply being undertaken’ or ‘proposed to be undertaken’ by such applicant only. In the facts presented, it is noticed that supply has been undertaken by the Merchant Exporter and not by the applicant as stated in their submissions. Hence, the applicant cannot seek the ruling for the supply undertaken by the Merchant Exporter. For the second question, it is seen that the issue raised before us pertains to the supply already made and is now pending before the concerned authorities, for verification of fulfillment of conditions stipulated in the Notification No. 41/2017-I.T.(Rate). It is evident that the application shall not be admitted when the question raised in the application is already pending or decided in any proceedings in the case of the applicant.
Held that- The Application for Advance Ruling is not admitted, under sub section (2) of Section 98 of the CGST /TNGST Act, 2017 read with Section 95(a) of the Act.