Endorsement copies of ARE-3 cannot be treated as final proof of export

In re M/s Indian Oil Corporation Ltd. (GST AAAR West Bengal)

The Appellant has admitted that the NOC issued PDO (Product Delivery Order) on Raxaul Depot of the IOCL which is actually the supply point of the products. And the Appellant’s Raxaul unit prepared and submitted ARE-1 (Application for Export) to the Customs Authority for endorsement. Hence, the final clearance of goods for export has taken place from the Raxaul unit, the export warehouse of the Appellant and not from the Appellant’s Haldia unit. Therefore, endorsement copies of ARE-3 cannot be treated as final proof of export.

FULL TEXT OF ORDER OF  APPELLATE AUTHORITY OF ADVANCE RULING WEST BENGAL

This Appeal has been filed by M/s Indian Oil Corporation Ltd. (hereinafter referred to as “the Appellant”) on 10.12.2018 against Advance Ruling No. 17/WBAAR/2018-19 dated 18.09.2018, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as ‘the WBAAR’) in the matter of M/s Indian Oil Corporation Ltd.

2. M/s Indian Oil Corporation Ltd. holding GSTIN Number 19AAACI1681G1ZM, sought an advance ruling under the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017 (hereinafter collectively referred to as “the GST Act”) on the following question:

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