Advance Ruling- In the instant case, the applicant is seeking an advance ruling in respect of the following questions:

1. The tax rate for providing service of Coastal and transoceanic water transport

2. Whether input Credit of Goods & Service can be claimed?

he subject application is in respect of contract entered into, by M/s Navratna Shipping Private Limited with M/s Arcelor Mittal Nippon Steel India Ltd to move Iron ore pellets in bulk from Paradip Sea Port, East coast of India to Hazira Sea Port, West Coast of India. The applicant considered the activity as falling under “Coastal Water Transport Service by bulk vessel” and raised an Invoice with 18% GST as per SAC code 996521.

The application is filed because the Applicant's client has denied to pay the applicant GST @ 18% and has stated that the applicable GST rate is 5% instead of 18% for such services.

Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply or undertaken or proposed to be undertaken by the applicant. We find that the impugned question is not in respect of supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant, rather the impugned question is in relation a supply which has already been rendered before the date of filing of the subject application. Thus, the condition under Section 95 is not satisfied by the applicant and hence, the issue cannot be decided by this authority and therefore, the subject application is held to be non-maintainable. Hence, we do not discuss the merits of the case.

Held that- The subject application for advance ruling made by the applicant is rejected under the provisions of Section 95 of the CGST Act, 2017.