In re M/s. Apar Industries Limited (GST AAR Maharashtra)
Authority for Advance Ruling is supposed to function within the parameters or the GST Act and Rules and we find that there are no specific provisions under the GST Act, to transfer such application proceeding to the concerned State and there are no provisions for refund of-application fees paid along with application. Further, we also draw from the case laws cited in para 5.19.1 above, that this authority has no power to transfer the subject application. As per the provisions of law and principal of natural justice, this application has been entertained and reasonable opportunity of being heard has also been given to the applicant. We have heard the views of applicant but found the same not acceptable. Applicant may file such application before the concerned jurisdictional advance ruling authority.
In view of above, this authority has no jurisdiction to pass ruing on such matters pertaining to supply of goods or services or both which are being undertaken outside Maharashtra State by a different and distinct entity. We find no reason to entertain this application. Hence, without going into the merits of the ease, we find that the present application ofthe applicant seeking ruling on questions stated hereinabove is not maintainable and liable for rejection.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
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. APAR INDUSTRIES LIMITED, the applicant, seeking an advance ruling in respect of the following questions.
1. When goods i.e. Marine / Pressure Tight Cables/ Non Pressure Tight Cables, fulling under Chapter 8544 are manufactured & designed especially for use for Defence Ministry in their Warship as Parts of Warship, what will be the Determination of Tax Liability on such supply?
2. Whether GST Cais applicable in terms Sr. No: 252 of Schedule-I of the Notification 1/2017 Integrated Tax (Rate) dated 28.06.2017?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MOST 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 made by the applicant arc as under:-
2.1 Apar industries Ltd., the applicant, falling within the jurisdiction of Maharashtra State is a registered manufacturer and supplier of various types & grades of cables falling under Chapter Heading No. 8544 of Customs /GST Tariff.
2.2 Notification 1/2017 Integrated Tax (Rate) dated 28.06.2017, classifies and groups goods into Six Schedules for the purpose of uniformity in levying and affixing rate of GST category-wise/ Schedule . All Goods of Schedule-1 are categorized as 5% GST rated goods, wherein Sr. No. 250 and 252 refers to the following supply/goods –
