2019 (10) TMI 1138

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....n 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant supplies foreign going vessels stores like paint, rope, spare parts, electronic equipment etc. It seeks a ruling on whether it is liable to pay tax on such supplies to foreign going vessels. More specifically, it wants to know whether such supplies are....

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....terms of section 16 of the IGST Act. 2.3 The Applicant also refers to the ruling of AAR, Andhra Pradesh in Fairmacs Shipstores Pvt Ltd [Order No. AAR / AP / 10 (GST)/2018 dated 20/08/2018] = 2018 (11) TMI 486. 2.4 The concerned officer from the Revenue agrees with the Applicant's view. 3. Observations & findings of the Authority 3.1 Warehoused goods, as defined under section 2(44) of the 1962 Act, refer to the goods imported and allowed to be deposited in a licensed warehouse. Section 69 of the 1962 Act allows export of such warehoused goods without paying import duty, provided a shipping bill or a bill of export has been presented in respect of such goods in the prescribed form, the export duty etc. has been paid, and the proper office....

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....n 69 of the 1962 Act cannot, therefore, cover within the ambit of export the case where the warehoused goods are taken on board a foreign going vessel. A special provision needs to be made under section 88(a) of the 1962 Act to extend the facility of exemption from import duty to such imported stores. 3.4 Moreover, section 69 or 88(a) of the 1962 Act has little relevance unless the stores being supplied are warehoused goods. The Applicant does not claim that its supplies of stores to the foreign going vessels are restricted to warehoused goods. In any case, at the time of supply, both the supplier (the Applicant) and the recipient (the foreign going vessel) are located in India. The supply of stores imported or otherwise, to foreign going ....