No AAR ruling on consideration of Third Party Export for Foreign Trade Policy

In re K Uttamlal Exports Pvt. Ltd. (AAR Maharashtra)

Question 1:- Whether the goods exported out of India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws?

Answer: Not answered since the question is not covered under the purview of Section 97 of the CGST Act, 2017.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MAHARASHTRA

(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

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