Advance Ruling- Section 97 of CGST Act- In the instant case, the applicant has sought Advance Ruling on the following question:

1. Whether an EOU can follow the procedure prescribed in “Explanation to Rule 96 (10) of CGST Rules, 2017” vide Notification 16/2020 - Central Tax dt. 23rd March 2020 and effective from 23.10.2017 of paying IGST/Compensation Cess on import of goods?

2. If answer to the above question is affirmative, then whether the applicant can continue to export goods on payment of IGST and claim refund thereof under Rule 96(10) of COST Rules, 2017 read with Section 16(3) of IGST Act, 2017?

3. Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification No. No. 48/2017-Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017?

4. Whether it is compulsory for an EOU to apply in FORM RFD-01 and get refund under Rule 89 (4) vide Notification No. 75/2017 Dated 29-12-2017 applicable w.e.f. 23.10.2017 read with Section 16 (3) of IGST Act, 2017?

The applicant has stated that they are one of the leading manufacturer and exporters of Coir Pith [HSN: 53050040]. They export more than 85% of their production all over the world including the developed countries viz. UK, USA, France, Germany, Australia etc.

This authority do not have jurisdiction to admit questions relating to refund of any tax paid by the applicant as per Section 97(2) of GST Act. Therefore the question numbers, 1, 2 and 4 are not admissible for ruling before this authority.

The subject issue raised in the question No.3 is related to 'receipt of supply' with or without tax for exports. As per Section 95(a) only the 'supplier of goods or services or both' alone is eligible to seek advance ruling. The applicant being recipient in respect of question No.3, it is noticed that this question is also 'outside the purview of the Advance Ruling Authority' under 97 (2) of the GST Act.

Held that- The question Nos.1, 2 and 4 raised by the applicant is on the applicability of Explanation inserted to the rules governing the provisions of 'REFUNDS' of Integrated tax paid by the applicant and falls outside the purview of Section 97 (2), therefore not admitted; and the question no. 3 is on the receipt of supply by the applicant and not on the supply made by them as detailed in Para 6.4 above and therefore not admitted before this authority.