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TaxReply India Pvt Ltd

CHOWGULE & CO PVT. LTD.
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
ASHOK V.RANE
Pet. Counsel
Pradip Mahatme
Kishor M.bandekar
Res. Counsel
Na

Petitioner / Applicant

CHOWGULE & CO PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date May 21, 2019
Order No.

GOA/GAAR/11 of 2018-19/514

Citation

2019(5) TAXREPLY 723
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ORDER

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Chowgule & Co Pvt. Ltd., Chowgule House, Mormugao Harbour, Goa - 403803 seeking an Advance Ruling in respect of the following question: “Whether IGST at 5% of assessable value is applicable on import of iron ore for conversion into pellets and export the resultant product (Iron ore pellets) back to the same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption Notification No. 32/97-Cus dated 01st April, 1997) for job work.”. The applicant is in the business of mining, ship building, ship repair and pelletisation. The applicant has a pelletisation plant for the manufacture of iron ore pelle....

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