TaxTMI 
TaxTMI 
2026 (2) TMI 818
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....by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s. Snag & Bag Retail Private Limited, having principal place of business at No.20 (337-339), Paper Mills Road, Sembium, Chennai - 600 011 (hereinafter called as the "Applicant") are registered with GSTIN 33AABOCS1117L128 under the goods and services tax Act. They have filed this application for advance ruling under Section 97 of the CGST Act, 2017, and corresponding provisions under the Section 97 of TNGST Act, 2017. The Applicant has made a payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST Rules, 2017. 2. They are doing the business under th....
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....hi, Consultants appeared for the personal hearing as the authorized representatives (AR) of M/s. SNAG & BAG Retail Private Limited. The AR reiterated the submissions made in their application for advance ruling. 5.2 They explained that they are dealing in household items like cooker, bags, electrical items, etc. They make survey of the market and promote the products through Amazon platform. On receiving the orders, they purchase the products from their vendors in Spain and bill it to their customers in India but directly deliver the goods to the customers abroad. The goods do not reach India. The transaction happens outside India, but, they are raising invoices, making payment of GST and receiving income. They wanted clarification as to whether their business model is taxable under GST and they wanted to know the procedure. The Members requested the AR to provide a detailed write-up of their business, flow-chart of goods and documents and money movement between various parties. The AR assured to submit the same at the earliest. 5.3 Accordingly, the applicant submitted the write-up and flow-chart vide their email dated 23.08.2025, wherein they stated as follows :- "S....
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.... 2) Clarify under which category their business will fall on the above mentioned list and what are the documents should be maintained by them for the transactions depend upon the specified category? 3) Classify the time and value of supply of goods and services or both based on their business transactions? 4) Clarify whether they can get the refund amount from ITC credit availed? 5) Check and advice whether they are on the correct path or they need to raise invoice under export/Nil rated/Exempted/Zero Rate or any other? If it is fall under the category of Export/Nil rated/ Exempted/ Zero rated sales/services, then whether they can get the refund of tax which is paid for previous months under B2B category. 6) In case, the above transaction is under negative list of GST Act means, are they required to register under GST Law? 6.2 We find that Section 97(2) of CGST/TNGST Act, 2017 specifically mentions the issues in respect of which Advance Ruling can be sought for by an applicant. Section 97(2) of CGST Act, 2017:- (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a)....
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....tegory their business will fall on the above mentioned list and what are the documents should be maintained by them for the transactions depend upon the specified category? We find that this query is not covered under any of the clauses from (a) to (g) under Section 97(2) of CGST/TNGST Act, 2017, on which an Advance Ruling could be sought, and as such, is liable for rejection. 3) Classify the time and value of supply of goods and services or both based on their business transactions? Chapter 12 of CGST Act, 2017 deals with time of supply of goods and Chapter 13 of CGST Act, 2017 deals with time of supply of services and Chapter 15 of CGST Act, 2017 is about Value of Supply of Goods and services. On a general reading of the above said Chapters, Time of supply of Goods can be the earliest of the following dates: the date of issue of invoice by the supplier or the last date on which he is required to issue invoice or the date on which the supplier receives payment with respect to the supply. Time of supply of Services can be the earliest of the following dates: the date of issue of invoice by the supplier or the date of the provision of service, if ....
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.... non-taxable territory without such goods entering into India" is outside the scope of 'Supply' under GST. Considering the peculiar nature of the applicant's business transactions, we note that the Invoice is raised by the applicant on another Indian company as could be seen from the sample copies of Invoice submitted. However, we also note that in the instant case, the movement of goods take place outside India. At this juncture, we refer to Schedule-II 1(a) of CGST Act, 2017, which states as follows: "ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods" Therefore, under the applicant's business model, transfer of title happens when the applicant raises invoice on Party B (located in India). As such, the transaction between applicant and Party B is 'supply of goods', even though goods are sourced from and delivered to a place, both located outside India. We therefore, come to understand that in the instant case, the 'supply of goods' takes place between two persons in India, and only the movement of goods take place outside India. Further, it is to be noted....