Levy of IGST—Supply of goods under Deemed Export—In the instant case, the question before authority is that Please specify the complete procedure for S.No.l & Explanation 1 of the Notification 48/2017-Central Tax dtd.18.10.2017 for supplies by DTA to Advance Authorization Holder?
Please specify the applicability of Foreign Trade Policy 2015-2020 Mid Term Review and specify procedure for procuring goods from DTA against Advance Authorization?
Held that— In respect of question no. 1, Needless to say that procedure laid down under the said Notification is loud and clear and has to be followed in letter and spirit. Further, the Authority is neither obliged nor mandated by the CGST Act 2017 to clarify or specify any procedure brought into effect by a Notification. As per Section 97(2)(b) ruling can be sought on ‘Applicability of a notification under the provisions of this Act’, but we find that the Applicant have not questioned applicability of a notification.
In respect of question no. 2, Again we find that the question is beyond the ambit of Section 97(2), as it relates to applicability of Foreign Trade Policy 2015-2020 Mid Term Review and the related procedure. Obviously, the Applicant has sought a ruling for applicability of Foreign Trade Policy which is clearly beyond the ambit of Authority for Advance Ruling constituted under CGST Act 2017/MPGST Act 2017. We thus do not find the application worthy of admission.
The Application for Advance Ruling filed by the Applicant is rejected in terms of Section 98(2) of the CGST Act 2017/MPGST Act 2017.[AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH] [2018] 2 TAXLOK.COM 253 (AAR-Madhya Pradesh)