Case Law Details
Case Name : In re Enmarol Petroleum India Pvt. Ltd. (GST AAR Maharashtra)
Appeal Number : NO.GST-ARA-53/2018-19/B-127
Date of Judgement/Order : 10/10/2018
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Enmarol Petroleum India Pvt. Ltd. (GST AAR Maharashtra)
Question 1:- Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India?
Answer :- Answered in the negative.
Question 2:- Whether the out & out supplies in the facts of the present case will be considered as export supplies or exempted supplies for the purpose of the GST?
Answer:- The supplies in the present case would be “non-taxable supply” as per Section 2(78) of the CGST Act, 2017 which means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services tax Act.
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