TaxTMI 
TaxTMI 
TaxTMI 
2021 (12) TMI 885
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....Applicant') is registered under the GST Vide GSTIN 33AAACW7715D1ZF. They have sought Advance Ruling on the following question: 1. Whether the relaxations provided vide the notification of 35/2020-Central Tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 - Integrated tax (rate) Dated October 23, 2017. 2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017-Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 - Central tax Dated April 3, 2020 The Applicant has submitted the copy of application in Form GST ARA-01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/ each under sub-rule (1) of Rule 101 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they had sold certain goods to M/s. TPSE India Pvt. Ltd. (hereinafter ....
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....orted the goods on or before June 9, 2020, in terms of the conditions specified in the merchant export notification. Accordingly, there has been a delay of only one day in exporting the goods by the Customer. 2.3 The applicant has stated that in view of widespread of the Covid 19 pandemic and the nationwide lockdown imposed by the Central Government during the period of March 2020 to May 2020, the Central Government had issued notification No. 35/2020-Central Tax dated April 03, 2020 providing relaxations for various compliances/actions to be taken under the Central Goods and Service Tax Act, 2017 and Integrated Goods and Service Tax Act, 2017.In the case where the due date for competing or complying with any action was falling due between March 20, 2020, to June 29, 2020, the Central Government had, vide the relaxation notification, extended the said due date' for completion or compliance of such actions up to June 3.0, 2020. Further, vide Notification No. 55/2020 Central Tax dated June 27 2020, the said period was extended to cover actions/ compliances due between March 20, 2020, to August 30, 2020, and the due date for such compliances or actions was extended up to August 31, 2....
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....n 68, in so far as e way bill is concerned; and rules made under the above provisions. They have stated that in the present case, the goods sold by the Applicant to the Customer (who is a merchant exporter) vide invoice numbers 2019100603, 20191006011, and 2019100605 all dated March 11, 2020, by charging 0.1% IGST as per notification 41/2017 Integrated Tax (Rate). Accordingly, the customer was required to export the goods on or before June 9, 2020 (i.e. 90 days from the date of issuance of the invoice). However, due to the nationwide lockdown from the month of March 2020 till June 2020, and the disruption of business activities caused by the widespread of COVID -19, the Customer could not export the goods within the said period of 90 days. The said goods were, however, exported by the Customer on the 91st day from the date of issuance of invoice i.e. with a delay of only 1 day. However, in terms of Notification 35/2020 the Customer had exported the goods on 10 June 2020 itself i.e. well within the time limit extended vide the notification. Further, as far as the exclusion clauses of the notification 35/2020 are concerned, the said exclusions arc with respect to very specific provis....
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....the view that there is no violation of Notification No. 41/2017- Integrated Tax (Rate) and the goods have been exported within the extended time limit specified in the Notification No. 41/2017 - Integrated tax (rate) Dated October 23, 2017, read with Notification No. 35/2020 - Central tax dated April 3, 2020. Accordingly, the 0.1% CGST charged by them is correct and requires no further action. 3.1 Due to the prevailing PANDEMIC situation and in order not to delay the proceedings, the applicant was addressed through the Email Address mentioned in the application to seek their willingness to participate in a virtual Personal Hearing in Digital media. The applicant consented and the hearing was held on 22.10.2021. The Authorised representative appeared for the hearing and reiterated the written submissions. They stated that they are seeking ruling on the applicability of Notification 35/2020. They were asked to explain as to how the ruling is sought when the action is completed. The representative stated that though the action is completed, considering the tax element, interest etc. involved and the binding nature of the ruling, they had approached the authority. They also referred t....
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....nt case as the goods were exported on June 10 2020, which is will within the time limit of 90 days as per the clarification referred in the circular above, the applicant is eligible for a concerned rate of tax as per Notification 41/2017. 4.1 The State Jurisdictional authority who has administrative control over the applicant has submitted the following remarks on the issue raised in the Advance Ruling application. * the extension for time limit as per notification No. 35/2020 Central Tax, is applicable only for the purpose of, a. Completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction, or approval or such other action, by whatever name called, by any authority, commission or tribunal, whatever name called, under the provisions of the Acts stated above: or b. Filling of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above, And it is given that The extension will not be applicable for the compliances of the provision of the TNGST Act 2017 as mentioned below. a. Chapter IV, b. Sub sec....
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....d that made after the hearing, remarks of the State Jurisdiction Officer, Hosur North 2; Central Tax Officer; Assistant Commissioner of Customs, Customs Preventive Unit, Coimbatore. We find that the applicant had sold certain goods to M/s. TPSC India Pvt Ltd vide invoice numbers 2019100603, 2019100601 and 2019100605 all dated March 11, 2020 applying the concessional rate in terms of Notification No. 41/2017-IGST (rate) dated October 2017. The applicant has sought ruling on the following question: 1. Whether the relaxations provided vide the notification of 35/2020 Central tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 - Integrated tax (rate) Dated October 23, 2017. 2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017 Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 - ....
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....ed on the permitted questions in relation to supplies which are being undertaken or proposed to be undertaken by the applicant; * The application shall not be admitted when the question raised in the application is already pending or decided in any proceedings in the case of the applicant; 6.4 In the case at hand, from the facts before us, it is found that the question raised is in relation to the supply which had been made by the applicant and the proof of documents of such supply furnished before the concerned authorities for further action as required under Notification No. 41/2017-I.T.(Rate) dated 23.10.2017. The necessary documents have been furnished vide their letter dated 31.05.2021 and the application seeking the ruling is made on 09.07.2021. Thus, it is seen that the issue raised before us pertains to the supply already made and is now pending before the concerned authorities, for verification of fulfillment of conditions stipulated in the Notification No. 41/2017-I.T.(Rate). Thus as per the Proviso to Section 98 (2) mentioned above, the question No. 2 raised by the applicant as to whether the benefit of the concessional rate of 0.1% IGST, would still be available to t....