Page 91 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SARDA BIO POLYMERS PVT. LTD. 329
14.4 The term ‘export of goods’ has been defined under sub-section (5)
of Section 2 of IGST Act, 2017 which reads as under :
Export of goods would mean - ‘With its grammatical variations and cog-
nate expressions, means taking goods out of India to a place outside India’.
The above definition indicates that the act of taking goods out of India to a place
outside India qualifies as export. In the instant case, the goods have not crossed
the Indian customs frontier and as such it is clear that the goods are not physical-
ly available in the Indian territory. When the goods are not available in the Indi-
an territory, the question of taking goods out of India does not arise. Thus, the
subject transaction does not qualify as export of goods.
14.5 In view of the above, it appears that the transaction is covered un-
der the ambit of inter-State supply and is neither exempted nor covered under
export of services. Thus, the theory of elimination takes us to the conclusion that
such supplies will be subject to levy of IGST.
15. In view of the above discussions, we rule as under;
RULING
(i) GST is not payable on goods procured from vendor located outside
India, where the goods so purchased are not brought into India?
(ii) Applicable GST is payable on goods sold to customer located out-
side India, where goods are shipped directly from the vendor’s
premises (located outside India) to the customer’s premises.

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2020 (38) G.S.T.L. 329 (A.A.R. - GST - Raj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
RAJASTHAN
S/Shri J.P. Meena, Member (Central Tax) and Hemant Jain,
Member (State Tax)
IN RE : SARDA BIO POLYMERS PVT. LTD.
Advance Ruling No. RAJ/AAR/2020-21/02, dated 6-5-2020
Psyllium Husk Powder - Psyllium/Isabgol is a plant of which parts are
used to prepare powder to be used as pharmaceutical product - Psyllium husk
powder classifiable under HSN Code 1211 90 32 and therefore, falls under S.
No. 73 of Schedule-I to Notification No. 1/2017-C.T. (Rate) (as amended) and
attracts GST @ 5% (SGST 2.5% + CGST 2.5%). [para 5]
Ruling in favour of department
CASE CITED
Dunlop India Ltd. v. Union of India — 1983 (13) E.L.T. 1566 (S.C.) — Relied on ............................ [Para 5]
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Instruction F. No. 332/2/2017-TRU in December, 2017 .................................................. [Para 5]
REPRESENTED BY : Shri Pradeep Jain, CA (AR), for the Assessee.

GST LAW TIMES  16th July 2020  91