In re WEG Industries India Private Limited (GST AAR Tamilnadu)
Questions Raised
1. Whether the relaxations provided vide the notification of 35/2020 – Central tax Dated April 3, 2020, for completion of various compliance actions would apply to the time limit provided for the export of goods under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017.
2. Whether under the facts and circumstances of the present case, even where the goods were exported on 10 June 2020 with a delay of one day over and above the 90 days specified as under notification no. 41/2017 – Integrated tax (rate) Dated October 23, 2017, the benefit of concessional rate of 0.1% IGST would still be available in view of the extension of time limit granted by notification of 35/2020 – Central tax Dated April 3, 2020
Held by AAR
Applicant cannot seek the Advance ruling under GST for the supply already made or for Ongoing Supply
In the case at hand, from the facts before us, it is found that the question raised is in relation to the supply which had been made by the applicant and the proof of documents of such supply furnished before the concerned authorities for further action as required under Notification No. 41/2017- I.T.(Rate) dated 23.10.2017. The necessary documents have been furnished vide -their letter dated 31.05.2021 and the application seeking the ruling is made on 09.07.2021. Thus, it is seen that the issue raised before us pertains to the supply already made and is now pending before the concerned authorities, for verification of fulfillment of conditions stipulated in the Notification No. 41/2017-I.T.(Rate). Thus as per the. Proviso to Section 98(2) mentioned above, the question No. 2 raised by the applicant as to whether the benefit of the concessional rate of 0.1% IGST, would still be available to them is not admissible before this authority and we hold so.
