Availing exemption in respect of additional duty, anti-dumping duty of Customs , but opting to pay IGST under Advance Authorization, would tantamount

This advance ruling addresses whether a company opting to pay IGST on imported goods under an Advance Authorisation is still considered to have availed customs duty exemptions. The applicant, a tyre manufacturer and exporter, sought clarification on this matter concerning specific notifications and rules related to GST and customs duties. The ruling clarifies the implications for claiming refunds on exports.

GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/52/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2019/AR/17)
Date: 30.07.2020

Name and address of the applicant : M/s Balkrishna Industries,
Bhuj Bachhau Road, Bhuj Sate Highway No.42, Village-Paddhar, Taluka- Bhuj, Dist.-Kutch (Gujarat).

GSTIN of the applicant :24AAACB3333J1Z2

Date of application : 28.02.2019

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 : 09.07.2020 (through Video Conferencing)

Present for the applicant : Shri Satish Talnilar

B R I E F FA C T S

The applicant submitted that they, M/s Balkrishna Industries, Mumbai, are one of the leading manufacturer and exporters of Tyres mainly used for special application such as agricultural tractors and their various attachments, industrial and construction equipment etc.. They export more than 85% of their production all over the world including the developed countries viz. UK, USA, France, Germany, Australia etc.. They have been accredited as an ISO-9001-2000-Quality Management System and ISO 14001:2015 standard for Environmental Management Systems are accredited with prestigious status as “Four Star Export House”.

2. They sought for advance ruling in respect of following questions:

Question 1: Whether availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing the benefits of exemption under Notification No.79/2017-Cus dated 13.10.2017, as contemplated under Rule 96(10) of CGST Rules, 2017?

Question 2: If the answer to the above question is negative, then whether the applicant is allowed to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017?

To know more in details find the attachment file