2018 (6) TMI 621

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....And Mr. G.C. Jain, Member For The Applicant : Shri Sivarajan Kalyanaraman, CA RULING The application for advance ruling of M/s. Pon Pure Chemical India Pvt. Ltd. was heard on 17.10.2017 on the issue as to whether the application is fit for admission or not. Shri Shivrajan Kalyanaraman was requested on that day to submit the reasons / provisions on following issues by 23/25.10.2017. (i) Wheth....

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....ons of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods ....

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....e outside India; So, the import as well as High Sea Sales are determined on two basic questions of fact - (i) where the goods are and (ii) at what time the goods can be called to be entering into India. Both the above questions can be determined under the IGST Act, 2017 as per Section 7 of the IGST Act, 2017, which is for 'place of supply'. As the 'place of supply' is not covered by Section 97(2)....

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....the Goods and Services Tax domain. This fact is bolstered by the proviso to sub-section (1) of Section 5 of the IGST Act, 2017, which reads as under :- "Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 (51 of 1975) on the value as determined under the said Act at the point wh....