Advance Ruling Application Denied Due to Inadmissible Questions

The application for advance ruling was not admitted under Section 98(2) of the CGST/TNGST Act, 2017, read with Section 95(a) of the Act, as the questions raised were deemed inadmissible. The authority found that the issues pertained to a supply already completed and pending verification, making them ineligible for advance ruling consideration. The applicant's queries on the applicability of relaxation in the time limit for export and eligibility for the concessional IGST rate were not entertained due to these reasons.

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Issues Involved:

1. Applicability of Notification No. 35/2020-Central Tax dated April 3, 2020, to the time limit for the export of goods under Notification No. 41/2017-Integrated Tax (Rate) dated October 23, 2017.
2. Eligibility for the concessional rate of 0.1% IGST despite a one-day delay in exporting goods beyond the 90-day period specified under Notification No. 41/2017-Integrated Tax (Rate).

Issue-Wise Detailed Analysis:

1. Applicability of Notification No. 35/2020-Central Tax:

The applicant sought clarification on whether the relaxations provided by Notification No. 35/2020-Central Tax, which extended various compliance deadlines due to the COVID-19 pandemic, would apply to the time limit for exporting goods under Notification No. 41/2017-Integrated Tax (Rate). The applicant argued that the extension granted by Notification No. 35/2020 should cover the delay in exporting goods caused by the pandemic, thus extending the deadline to August 31, 2020. They cited the broad applicability of Notification No. 35/2020, which extended deadlines for various compliance actions except for specific exclusions, none of which included the provisions of Notification No. 41/2017.

2. Eligibility for Concessional IGST Rate:

The applicant contended that despite the one-day delay in exporting goods, they should still be eligible for the concessional IGST rate of 0.1% as per Notification No. 41/2017. They argued that the delay was due to the COVID-19 pandemic and nationwide lockdown, and that Notification No. 35/2020 extended the compliance deadline, thus covering the delay. The applicant referenced various legal provisions and case laws to support their claim that the relaxation in deadlines should apply to their situation, ensuring compliance with the extended deadline.

Authority's Observations and Ruling:

The authority observed that the applicant's questions pertained to a supply already undertaken and not a proposed or ongoing supply. The authority noted that the applicant had already furnished proof of export documents to the concerned authorities, and the issue was pending verification. As per Section 98(2) of the CGST/TNGST Act, the authority cannot admit applications where the question is already pending or decided in any proceedings.

Regarding the first question, the authority held that the applicant could not seek a ruling on the applicability of relaxation in the time limit for export as the supply was undertaken by the merchant exporter, not the applicant. Therefore, the question was not admissible.

For the second question, the authority held that since the issue was pending verification by the concerned authorities, it was not admissible for advance ruling as per the proviso to Section 98(2).

Final Ruling:

The application for advance ruling was not admitted under Section 98(2) of the CGST/TNGST Act, 2017, read with Section 95(a) of the Act, due to the reasons mentioned above.

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