TaxTMI 
TaxTMI 
2020 (10) TMI 629
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....he West Bengal Appellate Authority for Advance Ruling, constituted under Section 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 Government of India and The Government of Bangladesh have signed a Memorandum of Understanding for construction of an oil pipeline from Siliguri in India to the depot of the Ban....
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....one on the applicability of local taxes in Bangladesh, are admissible under section 97(2)(c)(d)(e)&(g) of the GST Act. 1.4 The concerned officer from the revenue submits that questions raised in the application are not pending or decided in any proceedings of the GST Act. As such, he does not object to the admissibility of the application. The application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The applicant submits that the ultimate recipient of its service is BPC located in Bangladesh. NRL is merely an intermediary working on behalf of MEA. The recipient being located in Bangladesh and the place of supply being outside India, the applicant's service is export as defined under section 2(6) of the Integrated Go....
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....he course of the construction of immovable property, namely pipeline for transportation of hydrocarbon. As both the supplier and the recipient are located in India, the place of supply shall be India in terms of the proviso to section 12(3) of the IGST Act. The question of treating the applicant's supply as export in terms of 2(6) of the IGST Act, therefore, does not arise. 3.2 It follows that the applicant is eligible for taking credit of the input tax on the goods or services procured in India for the construction of the pipeline in Bangladesh subject to the conditions laid down in section 16 & 17 of GST Act. 3.3 The applicant is eligible to claim the input tax credit on the goods or services procured in Bangladesh if it pays GST on....
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.... will not, therefore, be the export of service within the meaning of section 2(6) of the IGST Act. 4.5 The provisions for deemed export under section 147 of the GST Act is available for supply of goods only. The applicant's supply of service cannot, therefore, be considered "deemed export' under the GST Act. 4.6 This Authority agrees with the submissions of the revenue, as discussed in para no. 3.2 to 3.3 above, which follows once the applicant's supply of works contract service is adjudged a supply within the territory of India. 4.7 Although a public sector undertaking NRL is not a Govt Entity as defined in clause 4(x) of the Rate Notification (direct Govt participation in equity is less than 90% in NRL). The concessional rate in ....