2021(07)LCX0250(AAR)
AAR-GUJARAT
M/s Dishman Carbogen Amcis Ltd
decided on 09/07/2021
GUJARAT AUTHORITY FOR ADVANCE
RULING
GOODS AND SERVICES TAX
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.
ADVANCE RULING NO. GUJ/GAAR/R/23/2021
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2021/AR/12)
Date: 09.07.2021
| Name and address of the applicant | : | M/s. Dishman Carbogen Amcis Ltd., Dishman Corporate House, Iscon Ambli Road, Ahmedabad 380058. |
| GSTIN/ User Id of the applicant | : | 24AADCC1254E1Z9 |
| Date of application | : | 14.04.2021 |
| Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised | : | b) Applicability of a Notification issued under the provisions of the Act. |
| Date of Personal Hearing | : | 30.06.2021 |
| Present for the applicant | : | Shri Vinod Bohra, Manager (Indirect Taxation) |
1. The applicant, M/s. Dishman Carbogen Amcis Ltd. sought Advance Ruling on the applicability of IGST on the Ocean Freight services provided by a person located in a nontaxable territory by way of transportation of goods by a vessel from a place outside India upto the custom station of clearance in India. The applicant cited H’ble Gujarat High Court order dated 13-3-20 in SCA 726/2018 in case of Mohit Minerals pvt ltd v/s UOI.
2. Shri Vinod Bohra, Manager (Indirect Taxation) of the applicant, appeared for the hearing on 30-6-21 and reiterated the contents of the application.
3. We find the subject matter on which Ruling is sought is sub-judice as the applicant’s cited Order of the H’ble High Court of Gujarat dated 13-3-20 in the case of M/s. Mohit Minerals Pvt. Ltd. v/s UoI has been appealed by the Revenue before the H’ble Supreme Court vide SLP(C) 13958 of 2020.
4. The matter being sub-judice, we refrain from issuing a Ruling in this regard.
| (SANJAY SAXENA) MEMBER (S) |
(ARUN RICHARD) |
Equivalent .