Page 83 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : APAR INDUSTRIES LTD. 409
HLC/85/PT-10(32 Types)/S4*/225, dated 26 Mar., 2019 are in line with stipula-
tion mentioned in notification under GST. There is no other document available
on record which can prove that the goods mentioned in Purchase Order are to be
used as a parts of warship. In the subject case, if the applicant produces any doc-
ument which can show that the goods i.e. Pressure fight (PT) Cables are being
used as parts of warships then the GST rate would be 5% otherwise it would be
18%.
4. Hearing :
Preliminary hearing in the matter was held on 12-12-2019. Shri D.P.
Bhave (Advocate), and Shri Inder Thakur (G.M.), Indirect Taxes appeared, and
requested for admission of their application. Jurisdictional Officer Shri Sanjay R.
Chaudhar, Deputy Commissioner, E-604, LTU-1, Mumbai also appeared.
The contention was heard from both sides, but considering the facts of
the transaction on which advance ruling is sought, prima facie the application was
found non-maintainable and out of jurisdiction, so the matter was again fixed for
hearing on the issue of maintainability on 2-1-2020. Shri D.P. Bhave (Advocate)
and Shri Inder Thakur (General Manager), Authorized Representative, appeared,
made oral and written submissions. Jurisdictional Officer Shri. Sanjay R.
Chaudhar, Deputy Commissioner, E-604, LTU-1, Mumbai also appeared and
made written and oral submissions. We heard both the sides.
5. Discussions and Findings :
5.1 We have gone through the facts of the case, written contentions
made by both, the applicant and jurisdictional officer at the time of preliminary
hearing.
5.2 Applicant is registered under the GST Act in Maharashtra and a
few other States of India. Head Office (HO) of the applicant is located in Maha-
rashtra State.
5.3 Applicant has submitted that it has received a purchase order from
the Defence Machinery Design Establishment (DMDE), under the Ministry of
Defence (MOD), Government of India (GOI), Secunderabad for supply of subject
goods to be used as ‘Parts of Warship’ for which an end user certificate has been
issued by the appropriate Defense Authority. Hence applicant has approached
this authority as to whether they are entitled to concessional rate of GST on the
said goods.
5.4 Even though applicant has received the Purchase Order (PC) in the
name and address of their Maharashtra office, the subject products are be-
ing/will be manufactured in their factory located in the State of Gujarat, a fact
known to the MOD because the End user certificate for GST purposes has been
issued on the applicant’s Gujarat factory which is separately registered under
Gujarat GST Act.
5.5 Subject goods will be delivered to the MOD, GOI, Telangana under
Tax invoice issued from their Gujarat office, and said transaction would also be
accounted for, in Gujarat. The Head Office is only receiving the Purchase Orders.
All the supplying activities will be carried out from their Gujarat factory and not
Head Office.
5.6 Considering the facts of the subject case, for the transaction in ques-
tion, applicant would be filing the relevant GSTR-1 returns from Gujarat State.
The situs of supply of goods is originating from Gujarat and all other legal provi-

GST LAW TIMES  27th August 2020  83