TaxTMI 
TaxTMI 
2018 (6) TMI 623
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....rage of duty free ship stores imported without payment of duty for supply to Indian Naval / Coast Guard ships and Ocean going merchant ships. 2. The applicant seeks Advance Ruling under Section 104 of CGST & SGST Acts' 2017 for the following questions:- i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ? ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- * Ocean going merchant vessels on foreign run. * Indian Naval Ships * Indian Coast Guard Ships or from their authorized agents. 3. The Jurisdictional officer, ....
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.... are reproduced hereunder for our examination of the issue: As per Section 2 (11) of the Customs Act, 1962 "Customs area" means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities As per Section 88 (a) of the Customs Act, 1962 The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that (a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted; As per Section 2 (5) of th....
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....ods cleared / supplied by the applicant is to be treated as supply of goods in the course of inter-State trade. Furthermore, the goods supplied by the applicant is also not an exempt supply as per the definition under Section 2 (47) of the Central Goods and Service Tax Act, 2017 as it is neither nil rated or being exempt by any Notification. 5.1 We have observed that, at best, some of the supplies of applicant may fall under the definition of "exports" which is considered a zero rated supply. However, the same is not within the prerogative of present application. 5.3 The Central Board of Excise and Customs, on a related matter has Issued Circular No 46/2017-Customs, dated 24th November 2017. The relevant para is reproduced here under: H....