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
Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the COST Act and MGST Act” respectively] by M/s. TOLIA INDUSTRIES. The applicant is seeking an advance ruling in respect of the following query.
Applicant includes freight & insurance in export invoice and paid IGST on either ount. But refund of IGST paid is on FOB basis. WhiCh created mismatch among oices shown in table 6 A & invoices on ICEGATE & can’t get refunds of IGST paid freight & insurance.
We have examined the application and find that applicant’s question is related to the of GST paid by them. We find that Section 97(2) of the CGST Act, 2017reads as
“2) The question on which the advance ruling is sought under this Act, shall be in respect of,-
a. classification of any goods or services or both;
b. applicability of a notification issued under the provisions of this Act;
c. determination of time and value of supply of goods or services or both;
d. admissibility of input tax credit of tax paid or deemed to have been paid;
e. determination of the liability to pay tax on any goods or services or both;
f. whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term”
We find that questions related to refund and calculation of amount of refunds are not covered under the provision u/s. 97(2) of GST Act. Therefore, the present application is liable to be rejected.
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-17/2025-26/B-113 Mumbai, dt. 09/06/2026
The query raised by the applicant is not maintainable before the Advance Ruling Authority in terms of Section 97(2) of CGST Act, 2017. Accordingly, the application is rejected.
