Case Law Details

Case Name : In re Garuda Power Pvt Ltd (GST AAR West bengal)
Appeal Number : Advance Ruling No. 13/WBAAR/2020-21
Date of Judgement/Order : 13/11/2020
Related Assessment Year :
Courts : AAR West Bangal (144) Advance Rulings (1751)

In re Garuda Power Pvt Ltd (GST AAR West bengal)

What document is required for the supply of goods or services to SEZ units?

An Advance ruling can be sought on the issues specified in section 97(2) of the GST Act. The issue raised above does not fall within the ambit of any of the clauses under section 97(2) of the GST Act. This authority, therefore, rejects the application under section 98(2) of the GST Act.

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

The applicant supplies diesel engines, spare parts of such engines, oil, and battery and renders repairing services to the customers in Special Economic Zones. The applicant wants a ruling on the following questions:

(i) whether the supply of goods and onsite services in SEZ area to SEZ units or SEZ developers is a zero-rated supply under section 16 of the IGST Act, 2017;

(ii) whether any GST to be charged for the supply of goods or services to SEZ units or SEZ developers; and

(iii) What documentation is required for the supply of goods or service to SEZ units.

The concerned officer from the revenue submits that questions raised in the application are not pending or decided in any proceedings of the GST Act. As such, he does not object to the admissibility of the application.

The first two questions are admissible under section 97(2)(e) of the Goods And Services Tax Act, 2017 (hereinafter called the GST Act). But, this authority answered both the questions by a ruling dated 01/08/2018 (order no 14/WBAAR/2018-19) while disposing of an application dated 22/06/2018 by the same applicant. The questions raised have, therefore, been already decided in a proceeding under the GST Act. A fresh application on those two questions cannot be admitted in terms of the 1st proviso to section 98(2) of the GST Act.

In the course of the personal hearing on 12/10/2020, the applicant sought ruling on the third question. An Advance ruling can be sought on the issues specified in section 97(2) of the GST Act. The issue raised in the third question does not fall within the ambit of any of the clauses under section 97(2) of the GST Act.

This authority, therefore, rejects the application under section 98(2) of the GST Act.

A copy of this order shall be sent to the applicant and also to the concerned officer from the revenue.

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