2022 (2) TMI 831

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....nder registration no. 09AAFFD9861KZU. (4) The manufacturing unit of M/s Dewan India is approved SEZ unit as defined under section 2(19) of the Integrated Goods and Service Tax Act, which is situated at Moradabad Special Economic Zone having the LOA No. NSEZ/4-304/2003-MBD/4500 dated 20.12.2010. As per LOA M/s Dewan India is approved to manufacture and export of following:- ITC (HS) Codes Descriptions 73239190,73269090 74199930 Handicrafts of Iron 76151030 Handicrafts of Brass 74199940 Handicrafts of Aluminium Handicrafts of Copper 70200090, 70200029,70200011, 70133700, 70181020 Handicrafts of Glass 44209090,44209010, 44201000 Handicrafts of Woods (5) The applicant is supplying Iron and Steel having HSN Code 72 which is used as raw material by M/s Dewan India to manufacture its approved Items. Their supplies made to M/s Dewan India is Zero- rated supplies as defined under Section 16 of Integrated Goods And Service Tax Act, 2017. As such no Integrated Goods and Service Tax is levied in tax invoice raised by the company to recipient of goods because all the supplies are made against Letter of Undertaking. 3. The applicant has so....

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....ERATIONS ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", It means that every registered person making supplies to SEZ unit/ developers is required to raise invoice with the following:- a. Supplies under Bond/ LUT:-SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX b. Supplies with payment of IGST:- SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX 2. The supplies made by the applicant is Iron and Steel which is used as raw material by the recipient. Hence the supplies are made for the authorised operations and the benefit of Zero rated supply is available to the supplier. 3. Section 16(1) states that:- (1) "zero rated supply" means any of the following supplies of goods or services or both, namely:- (a) export of goods or services or both; or (b) supply of goods or services or both 1 [for authorised operations] to a Special Economic Zone developer or....

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....dmissible to the applicant for supply of iron and steel. (ii) as per Section 16 (1) of IGST Act and Section 54 of the CGST Act, refund of input tax credit is admissible. (iii) As per Rule 96A of CGST Rules, in case of non-export of goods related to zero-rated supply, there is provision of payment of tax along with interest. (iv) there is no proceedings pending against the applicant at present. 7. The applicant was granted a personal hearing on 27.12.2021 which was attended by Shri Rahul Garg, Director and Shri Arvind Kr, Agarwal, Advocate during which they reiterated the submissions made in the application of advance ruling and also furnished copy of case law of of Hon'ble Kerla High Court dated 06.12.2019 in case of Range Forest Officer vs Lalitha Muraleedharan. DISCUSSION AND FINDING 8. 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 would also mean a reference to the same provision under the UPGST Act. Further for the purposes of this....

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....hich is elaborated as below: SECTION 97. ...... (2) The question on which the advance ruling is sought under this Act, shall be in respect of (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 is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term: 11.1 We find that the questions for which an advance ruling may be obtained are categorically prescribed and no queries other than these would be entertained for advance rulings. Now, we proceed to discuss the questions raised by the applicant. 11.2 The applicant vide question No. 1 is desirous to know as to whether supply of Iron and Steel to M....