Page 168 - GSTL_18th June 2020_Vol 37_Part 3

382 GST LAW TIMES [ Vol. 37
life of the die, the applicant either imports the Dies and returned to the domestic
customer or as per the instruction of the domestic customer or the applicant in-
forms the Thailand supplier to scrap the Die at their end.
9. In view of the above, the applicant seeks advance ruling in respect of
the following issues :
(a) Whether the applicant account the purchase commercial invoice
and pay the GST under reverse charge mechanism?
OR
(b) Applicant seeks the procedure to be followed under GST Act for
discharging GST liability.
Personal Hearing
10. Sri S. Raju, Manager Accounts and Authorised Representative of
the M/s. Dolphin Die Cast (P) Ltd., appeared for personal hearing proceedings
before this authority and made the submissions as narrated above.
Discussion and Findings
11. At the outset we would like to make it clear that the provisions of
CGST Act, 2017 and KGST Act, 2017 are in pari materia and have the same provi-
sions in like matter and differ from each other only on a few specific provisions.
Therefore, unless a mention is particularly made to such dissimilar provisions, a
reference to the CGST Act would also mean reference to the corresponding simi-
lar provisions in the KGST Act.
12. We have considered the submissions made by the applicant in their
application for advance ruling as well as the submissions made by Sri S. Raju,
Manager Accounts and the authorised representative during the personal hear-
ing. We also considered the issues involved, on which advance ruling is sought
by the applicant and relevant facts of the case.
13. On verification of the nature of the activity carried out by the appli-
cant, it was observed that the applicant is a manufacturer and exporter of Alu-
minium and Zinc die Castings to the overseas customer. The applicant first man-
ufactures the die mould as per the requirements and specification given by the
customer. This die retained by the applicant and used for the manufacture and
supply of Aluminium and Zinc die Castings. The applicant raises the tax invoice
for this die in the name of overseas customer in foreign currency for receipt of
payment though the die is not physically exported to the customer. However,
after the completion of the export order or completion of the die life, applicant
either export the Dies to the overseas customer or scarp the Die at applicant’s
end as per the instruction of the customer.
1 13. Similarly, sometimes, the applicant is an importer of the Alumini-
um casting and pressure die Casting component of Aluminium from Thailand.
The Thailand supplier first manufactures die as per the requirement and specifi-
cations given by the applicant, retained them and uses the same for the manufac-
ture of the Aluminium casting and pressure die Casting component of Alumini-
um to the applicant. The Thailand supplier raises the tax invoice in the name of
the applicant though the die not physically imported. After the completion of the
order or completion of the die life, the applicant either imports the Dies and re-
turns to the domestic customer or as per the instruction of the domestic customer
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1 Paragraph number as per official text.
GST LAW TIMES  18th June 2020  168