Liability of GST — Applicant has submitted that it has received a purchase order from the Defence Machinery Design Establishment (DMDE), under the Ministry of Defence (MOD), Government of India (GOI), Secunderabad for supply of subject goods to be used as ‘Parts of Warship’ for which an end user certificate has been issued by the appropriate Defense Authority. Hence applicant has approached this authority as to whether they are entitled to concessional rate of GST on the said goods.

Held that— we find that the taxability, in the subject case arises in Gujarat since the supply is taking place from Gujarat, the E-way Bill for transportation will be issued from Gujarat and the tax assessment and audit will also be in Gujarat. Thus, the correct classification of the product and the rate of GST thereon will be decided by the Gujarat Tax Authorities.

In view of the above we find that the subject application is not maintainable due to the non-fulfillment of the provisions of Sections 95 of the CGST Act in as much as it is the Gujarat factory, which is undertaking the supply of goods and not the Maharashtra factory.

he subject application for advance ruling made by the applicant is not maintainable and rejected under the provisions of the CGST Act, 2017.—Apar Industries Limited, In Re… [2020] 22 TAXLOK.COM 147 (AAR-Maharashtra)