GUJ/GAAR/R/13/2020dated 19.05.2020 of M/s. Shreeji Shipping
Case brief
What is this about?
The applicant sought an advance ruling on GST exemption for transporting goods between Magdalla Port and its anchorage area. The Authority ruled that the route lies in the Arabian Sea, not inland waterways, rejecting the claim for exemption under Notification No. 12/2017.
What did the court decide?
The claims for exemption under GST for the specific transportation services were rejected.
What the court decided
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/2020/13
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/47)
Date: 19.05.2020
| Name and address of the applicant | : | M/s. Shreeji Shipping, Khand Bajar, Grain Market, Jamnagar- 361001 (Guj) |
|---|---|---|
| GSTIN of the applicant | : | 24AAIFS8023K1ZO |
| Date of application | : | 13.08.2018 |
| Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the |
: | (2) Applicability of a notification issued under the provisions of CGST Act. |
| question(s) raised. | (5) Determination of the liability to pay tax on any goods or services or both. |
|
| Date of Personal Hearing | : | 19.03.2020 |
| Present for the applicant | : | Shri Rohan Thakkar |
B R I E F FA C T S
The applicant has submitted that they are in the business of providing services in relation to transportation of goods from Magdalla Port to the General Lighterage Area (Anchoring Point of Mother Vessel) or vice versa.
Issues for consideration
2 issues framed by the court
Whether transportation of goods from Magdalla Port to its General Lighterage Area falls under exemption for goods moved by inland waterways.
Whether the route between Magdalla Port and the General Lighterage Area qualifies as 'inland waterways' within the definition of Section 2(b) of the Inland Vessels Act, 1917.
Parties & counsel
- applicant
M/s. Shreeji Shipping
- respondent
GUJARAT AUTHORITY FOR ADVANCE RULINGS
Coram
SANJAY SAXENA
Case details
As recorded by the court registry
- Court
- GST AAR
- Decided on
- · May
- Case no.
- GUJ/GAAR/R/13/2020dated 19.05.2020
- Topic
- GST and Indirect Tax
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