TaxTMI 
TaxTMI 
2021 (3) TMI 1289
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....eferred to as the "Appellant") against the Advance Ruling Order No. UP 63/2020 dated 10.07.2020 issued by the Authority for Advance Ruling, Uttar Pradesh. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST 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, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017. Brief Facts of the Case 1) M/s Sangal Papers Ltd, 22 Km Meerut-Mawana Road, Mawana, Meerut, Uttar Pradesh (the Appellant) is a registered assessee under GST having GSTN: 09AACCS4253J2Z5. 2) The Appellant is a limited company engaged in manufa....
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....nds of appeal submitted by the Appellant:- 6) The Appellant made the following submissions: 6.1) Citing Hon'ble Gujarat High Court Order, in the case of M/s Mohit Minerals Pvt Limited Vs. UOI, the Appellant has contended that by virtue of Section 5(3) of the IGST Act, the liability to pay tax can be shifted from provider of supply to the recipient on reverse charge basis. However, as per the impugned Entry No. 10 of the Notification No. 10/2017-IT (Rate), the liability has been shifted on the importer and not on the recipient and thus the entry is ultra virus to Section 5(3). 6.2) No tax is leviable under the IGST Act on Ocean freight for the services provided by a person located in a non-taxable territory by way of transportat....
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....submissions along with some supporting documents. They have nothing more to add. DISCUSSION AND FINDING 8) We have gone through the submissions made by the appellant and examined the detailed explanation submitted by them. We observed that the appeal is mainly based upon the following points viz:- A. The liability to pay tax can be shifted from provider of supply to the recipient on reverse charge basis. However, as per the impugned Entry No. 10 of the Notification No. 10/2017-IT (Rate), the liability has been shifted on the importer and not on the recipient and thus the entry is ultra virus to Section 5 (3). To vindicate its claim the appellant has relied upon the judgment of Hon'ble Gujarat High Court in case of M/s Moh....
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....Customs Act, 1962 (52 of 1962), located in the taxable territory. In view of above, we are in unison with the Advance Ruling Authority that in terms of the Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended), in the case of import of goods on CIF basis, the appellant is liable to pay GST on the component of Ocean freight paid by the foreign supplier to the shipping company. 12) We further observe that the service of transportation of goods is taxable both in case of imports as well as exports for domestic shipping line and for import for foreign shipping line. Since exports by domestic shipping line are already zero rated, the ITC will not be available to Indian shipping lines if the service of inward transpo....
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....the issue has been clarified vide Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017 (as amended). As per the entry no. 01 of the said Notification:- SL.No. Category of Supply of Services Supply of Services Recipient of service 1 Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- a. Any factory registered under or governed by the Factories Act, 1948 (63 of 1948);or b. any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or c. any co-operative society established by or under any law; or d. any person registered under the Central Goods and Services Tax Ac....
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....e, having no additional financial impact on the appellant and it is outside the purview of the Advance Ruling Authority. RULING Question No. 1- As regard to the question of the Appellant that when the GST has been paid on the freight in the case of indigenous supplies, whether the supplier is required to pay again GST on the freight under RCM, we are of the opinion that the ruling given by the Advance Ruling Authority, Uttar Pradesh is just and proper and needs no interference. Question No. 2- The question number 2 of the instant appeal is directed against the Order No. 63/2020 dated 10.07.2020 passed by the Advance Ruling Authority. The question involved in the impugned order is "when the GST has been paid on the ocean freight in ....