Case LawOrder No. 04/ARA/2024
DCW Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 27, 2024
- Type:
- Advance Ruling
- Members:
- D Jayapriya, A Valli
Subject
No GST under RCM for export freight on FOB basis shipments
Reverse Charge Mechanism
Summary
The case law revolves around the liability of the exporter and the shipping line to pay GST on the export freight on a Free on Board (FOB) basis of exports. It delves into the applicability of notifications, determination of liability to pay tax, and…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. DCW Limited, No.45, Sahupuram, Arumuganeri, Kayalpattinam North Village, Thoothukudi, Tamil Nadu — 628 229 (hereinafter called as ‘the Applicant’) is engaged in the manufacture of chemical products like ‘Caustic Soda’, PVC resin etc. They are registered under the GST Acts with GSTIN 33AAACD0559N1ZN…