TaxTMI 
TaxTMI 
2019 (2) TMI 742
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....supply? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act" FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- Statement of relevant facts having a bearing on the question(s) raised 1.1. Applicant is a company dealing in various chemical products. Applicant is engaged in the business of exporting chemicals to M/s. Ampak Company Inc. (referred to as "Ampak") in USA. 1.2. The Applicant submits that, it does not own any manufacturing facility in India. The Applicant procures the chemicals from the manufacturers for export to Ampak. 1.3. The relevant fact of the present Advance Ruling Application is narrated in brief as under: 1.4. The Applicant rece....
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...., Sai Fertilizers has also claimed the above supply of goods as exports under GST on payment of the IGST. The copy of the GST invoice of Sai Fertilizers is marked and annexed herewith as Annexure 10. Statement containing the applicant's interpretation of law and or facts as the case may be in respect of the aforesaid question(s) 2. The Applicant submits that the supply made by the Applicant to Ampak amounts to export under the GST law. 2.1. The Applicant submits that the above transaction in question is an export supply made by the Applicant under the GST laws. In other words, the Applicant has exported the goods outside India as far as the GST law is concerned. 2.2. The Application submits that following provisions of GST are relevant for the purpose of the understanding export supply. 2.3. Section 2(5) of the IGST Act, 2017 defines export of goods as under. 2(5) "export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India; 2.4. Firstly, the above definition is with reference to the movement of goods and not actual person moving the goods, 2.5. In the present case, admittedly there is mo....
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....cturer exporter under FTP and the Applicant is the third party exporter. 3.5. All the BRC and other documents are in the name of the Applicant except for the Shipping Bill. However, in the shipping bill also the name of the applicant appears as the third party exporter. 3.6. Thus, though under the FTP manufacturer is considered as the exporter as per Para 2.42, for the GST law only the applicant can be considered as the exporter. 3.7. The applicant submits that what may be considered as export under the FTP does not have a binding effect on the GST law. Under GST law, the export supply has been defined and accordingly the exported has to be construed. 3.8. Thus, even though the Shipping Bill only mentions the Applicant as the Third Party Exporter, as far as GST is concerned the Applicant only will be the exporter. 4. The Applicant submits that above transaction is a zero rated supply by the applicant. 4.1. The Applicant submits that once it is an export of the Applicant under GST, the said export supply will be considered as zero rated supplies under Section 16 (1) of the IGST Act, 2017. 4.2. Thus, the applicant shall be said to have made the zero rated supplie....
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....als. Since they do not have any manufacturing facility, they procure chemicals from manufacturers. However, the goods are exported directly from the premises of the manufacturer to client. The export invoice, shipping bill, bill of lading all mention the manufacturer as exporter and M/s. K Uttamlal Exports Pvt Ltd as the third party exporter. On export of goods, M/s. K Uttamlal Exports Pvt Ltd raises the invoice to client and foreign currency is realised. The Bank Realisation Certificate (BRC) is issued in the name of M/s. K Uttarnlal Exports Pvt ltd. Annexure 2 Para 2 (2.1 to 2.9)- The applicant, M/s. K Uttamlal Exports Pvt Ltd, has claimed to have exported the goods outside India. Section 2(5) of the IGST Act, 2017, defines export of goods as under "Export of goods" with its grammatical variations and cognate expressions means taking goods out of India to a place outside India. There is no dispute regarding export of goods. The applicant is the third party exporter. The goods have been exported by the manufacturer directly from their premises to client. The export invoice, shipping bill, bill of lading also mention the manufacturer as "exporter" and M/S K Uttamlal Exports P....
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....eepa Bhaskaran, Supdt., Division -I, CGST & Central Excise, Mumbai Central appeared and made written submissions. 05. OBSERVATIONS We have gone through the facts of the case. The issue put before us is in respect of a particular transaction effected by the Applicant in respect of an order for export of Linear Alkyl Benzene Sulphonic Acid 96%, on 8/ 8/2017 received from a foreign client namely. M/s. Ampak, vide Purchase Order Number: P17013051 from Ampak. The application was admitted on the basis of preliminary arguments and documents submitted to this office by the applicant. On being admitted the applicant made arguments and submissions as under:- "The applicant, on receipt of the above confirmed purchase order from Ampak, has placed back to back purchase orders on M/s. Sai Fertilizers and Phospates Pvt Ltd. (hereinafter referred to as "Sai Fertilizers") for the said goods further to which Sai Fertilizers manufactured the said goods and exported the same directly from its premises under the Commercial Invoice and after filing Shipping Bill (where the Applicant is mentioned as the Third Party Exporter).The Bill of Lading prepared by the Shipping Line for the said export....