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SIVANTHI JOE COIRS.
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SIVANTHI JOE COIRS.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Mar 31, 2022
Order No.

TN/13/ARA/2022

Citation

2022(3) TAXREPLY 5682
Original Order
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ORDER

M/s. Sivanthi Joe Coirs, 6/107, Then Road, Servaikaranmadam, Pudukottai, Thoothukudi. 628 103. (hereinafter called the Applicant) is registered under the GST Vide GSTIN 33AAFFS6239J1ZO. They have sought Advance Ruling on the following question: 1. Whether an EOU can follow the procedure prescribed in “Explanation to Rule 96 (10) of CGST Rules, 2017” vide Notification 16/2020 - Central Tax dt. 23rd March 2020 and effective from 23.10.2017 of paying IGST/Compensation Cess on import of goods? 2. If answer to the above question is affirmative, then whether the applicant can continue to export goods on payment of IGST and claim refund thereof under Rule 96(10) of COST Rules, 2017 read with Section 16(3) of IGST Act, 2017? 3. Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification No. No. 48/2017-Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2....

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