2020 (2) TMI 536

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....SE DESIGN COMMUNICATIONS PVT. LTD., the applicant, seeking an advance ruling in respect of the following questions. 1. Are hard copies of shipping bills (which are duly stamped & signed by the LET Export Officer of Customs, having details such as Name & address of authorised courier, Courier registration number, Port of loading, Airlines & Flight number, Customs Shipping number, Shipping bill date, Courier AWB no., Declared weight, Consignor Name & Address, Destination country, IEC Number & GSTIN of Exporter, Description of goods, Invoice value, Consignee name & address, etc.) enough for filing claim for refund of ITC since it is an export sale though the shipping bill is not trackable on ICEGATE website? 2. Is the drop- s....

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....oice are mentioned in the GSTR-1 filed by them. These shipping bills cannot be tracked on ICEGATE website as this facility is not available with DHL Logistics Pvt Ltd. 2.2 Another source of income for the applicant is 'Drop-shipment of products' listed on their website i.e delivery of merchandise from a manufacturer or original supplier directly to a buyer, without passing through applicant's office or warehouse. 03. CONTENTION - AS PER THE JURISDICTIONAL OFFICER: The jurisdictional officer requested for more time to look into the matter in detail but it is observed that no further submissions are made in the matter. 04. HEARING Preliminary hearing in the matter was held on 07.01.2020. Sh. Francis Lobo, Sales Tax ....

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....s of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions 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....