2019 (8) TMI 1214

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....s representative heard: Sri Vikas Dhanania, FCA Sri Amber Gopalika, FCA Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), read with section 20(xviii) of the Integrated Goods and Services Act, 2017 (hereinafter the IGST Act), if aggrieved by this Ruling,....

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....The Applicant intends to export SSP and pay IGST at the applicable rate in terms of section 16(3)(b) of the IGST Act. It seeks a ruling on what the applicable rate of IGST should be in terms of Notification No. 1/2017 - IT (Rate) dated 28/06/2017, as amended from time to time (hereinafter the Rate Notification), in the light of Circular No. 54/28/2018-GST dated 09/08/2018. 1.2 The question rais....

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.... intention has been to provide the concessional rate of tax to the fertilisers which are used directly as fertiliser or which are used in the manufacturing of other complex fertilisers for agricultural use. Otherwise, SSP shall be taxable @18% under Sl No. 43 of Schedule III the Rate Notification. 2.2 Export is a zero rated supply. The Applicant intending to export SSP may opt for a refund of t....

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....sumption in India only. 2.4 Clearly, the SSP being exported is not to be used as fertiliser in India, as the place of supply, according to section 11 (b) of the IGST Act, will be the location outside India. The applicable rate of IGST is, therefore, 18% under Sl.No. 43 of Schedule III of the Rate Notification. Based on the above discussion, we rule as under RULING The Applicant, while ....