In re Wilhelmsen Maritime Services Private Limited (GST AAR Maharashtra)
Ques. No. 1 –The advance ruling is sought to confirm whether this supply will fall under Schedule III of CGST Act.
Answer :– In view of the discussions made above, supply from Bonded warehouse will fall under Schedule III of CGST Act and exempted from GST and supply from Non-Bonded warehouse will not fall under Schedule III of CGST Act and therefore not exempted from GST
Ques. No.2 – “The advance ruling is sought to confirm whether the supply will be termed as Exports of Goods. If No, then what will be the supply, whether Intra State or Inter State and which Tax will be levied CGST and SGST or IGST .
Answer:- Not answered in view of discussions made above.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MAHARASHTRA
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s WILHELMSEN MARITIME SERVICES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions.
1. Whether the delivery of goods to the owner of the ship proceeding to foreign port at the Indian port is an “export of goods” as per the section 16 of the Integrated Goods and Service Tax Act. 2017?
2. WMSPL has w.e.f 1.7.2017 levied and paid GST under protest on all its “Maritime Products” supplies. If the supply is exports as per section 16 then, will WMSPL will be liable to claim refund for zero rated supply i.e.; exports?
3. If at all taxable, whether the tax will be levied as intra-state or interstate supply?
Vide their additional submissions their questions have been reframed as under:-
1. The advance ruling is sought to confirm whether this supply will fall under Schedule III of CGST Act?
2. The advance ruling is sought to confirm whether the supply will be termed as Exports of Goods. If No, then what will be the supply, whether Intra State or Inter State and which Tax will be levied CGST and SGST or IGST?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression `GST Act’ would mean CGST Act and MGST Act.
2. FACTS AND CONTENTION — AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus-
“Brief of case:
Wilhelmsen Maritime Services Pvt Ltd (herein after referred to as “WMSPL”), has the largest maritime services network in the world supplying a wide portfolio of maritime goods and services worldwide to every conceivable vessel type, in every market and region.
WMSPL has three major business activities: (A). Maritime Products ; (B. Ships Agency and (C). Maritime logistics.
A. Brief description about “Marine Product” Activity:
