Page 136 - GSTL_7th May 2020_Vol 36_Part 1

94 GST LAW TIMES [ Vol. 36
the challan and file the application with the Authority for advance Rul-
ing”.
4. It is also worth mentioning here that this failure on the part of the
applicant to comply with the aforesaid procedure as stipulated supra, was also
made known to the applicant vide Letter No. jkdvk/vfoizk/06/2019/10441,
uokjk;iqj vVyuxj, fnukad 20-9-2019 and during the personal hearing as well.
Needless to mention here that any e-mail communication can in no way override
the provisions of the Act, the rules made there and the provisions and proce-
dures stipulated under the statute.
5. As the applicant failed to comply with the aforesaid legal procedures
despite being made known about the same as above vide letter dated 20-9-2019
and thereafter during the course of personal hearing held on 27-12-2019, this au-
thority is of the considered view that their application at this stage cannot be en-
tertained owing to the said failure to comply with the stipulated provisions of
Act and Rules under State GST Act and/or Central GST Act, as discussed supra.
The applicant has the option for seeking refund with the authorities concerned of
the amount paid by them and to apply afresh seeking advance ruling, in compli-
ance to the provisions as stipulated under the Act and the Rules made thereun-
der.
_______

2020 (36) G.S.T.L. 94 (A.A.R. - GST - Guj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : SATYESH BRINECHEM PRIVATE LIMITED

Advance Ruling No. GUJ/GAAR/R/19/2019, dated 11-9-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/6
Input Tax Credit (ITC) - “Bunds”/“Crystallizers” constructed and used
in manufacture of salt and bromine chemicals - All types of Salt fall under
GST HSN Code 2501, which attract nil rate (0%) of GST - However, salt manu-
factured by applicant alleged to be ‘zero-rated supply’ under Section 16 of In-
tegrated Goods and Services Tax Act, 2017, being required to be exported - In-
put tax credit is available as per Section 16(2) ibid on inputs and input services
to make zero-rated supplies (such supply may be an exempt supply), subject to
the provisions of sub-section (5) of Section 17 of Central Goods and Services
Tax Act, 2017 - Accordingly, input tax credit of GST paid on goods and services
used to construct the “bunds” is admissible provided bunds used for making
zero-rated supplies and fulfil the conditions necessary for treating the bunds
as “plant and machinery” - Clauses (c) and (d) of Section 17(5) of Central
Goods and Services Tax Act, 2017. [paras 6, 6.1, 10, 11]
Ruling in favour of department
CASES CITED
Amar Chandra Chakraborty v. Collector — AIR 1972 SC 1863 — Referred ................................ [Para 2.17]
Commissioner of Income Tax v. Elecon Engineering Co. Ltd.
— 96 I.T.R. 672 — Referred .............................................................................................. [Paras 2.11, 2.12]
GST LAW TIMES  7th May 2020  136