In re Tolia Industries (GST AAR Maharashtra)
Summary: M/s. Tolia Industries sought an advance ruling concerning a refund of IGST paid on exports. The applicant stated that it included freight and insurance in its export invoice and paid IGST on that amount, whereas the refund of IGST paid was on an FOB basis.
This resulted in a mismatch between invoices reflected in Table 6A and invoices appearing on ICEGATE, preventing the applicant from obtaining refund of IGST paid on freight and insurance. The Maharashtra Authority for Advance Ruling examined the application and noted that the query related to refund of GST paid by the applicant.
It reproduced section 97(2) of the CGST Act, 2017, which specifies the questions on which an advance ruling may be sought. The Authority held that questions relating to refund and calculation of refund amounts are not covered under section 97(2) of the GST Act. It therefore held that the application was liable to be rejected. In the operative order, the Authority held that the query was not maintainable before it in terms of section 97(2) of the CGST Act, 2017, and rejected the application.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA
The present application has been filed under section 97 of the Central Goods and Services
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