Authority for Advance Ruling — Maritime Products – The applicant, a largest maritime services network, supplying a wide portfolio of maritime goods and Services worldwide to every conceivable vessel type, in every market and region. The applicant has three major business activities, which are (a) Maritime Products, (b) Ships Agency and(c) Maritime Logistics. The applicant sought an advance ruling as to (i) whether the delivery of goods to the owner of the ship proceeding to foreign port at the Indian port is an “export of goods” as per the section 16 of the IGST Act, 2017; (ii) the applicant w.e.f. 1.7.2017 levied and paid GST under protest on all its “Maritime Products” supplies. If the supply is exports as per section 16 then, the applicant will be liable to claim refund for zero rated supply, (iii) if at all taxable, whether the tax will be levied as intra-state or interstate supply. The applicant further sought advance ruling to confirm whether this supply will fall under Schedule III of CGST Act.
Held that:- The Hon’ble Authority for Advance Ruling held that supply from Bonded warehouse will fall under Schedule III of CGST Act and exempted from GST and supply from Non-Bonded warehouse will not fall under Schedule III of CGST Act and therefore not exempted from GST. As regards other questions, the authority held they are covered under the purview of Section 97 of the CGST Act, 2017, hence not maintainable.—Wilhelmsen Maritime Services Pvt. Ltd., In Re… [2019] 13 TAXLOK.COM 075 (AAR-Maharashtra)