Case Law Details
In re M/s Office Official Liquidator (GST AAR Karnataka)
1. M/s Office Official Liquidator, (called as the `Applicant’ hereinafter), 12th Floor, 26-27, Corporate Bhavan, M G Road, Raheja Towers, Bengaluru 560040 having GSTIN number 29AAAL00041R1ZP, have filed an application for Advance Ruling under Section 97 of CGST Act 2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
2. The Applicant is an official liquidator, Hon’ble High Court of Karnataka, Bengaluru, Liquidator of M/s Kingfisher Airlines Ltd., and are registered under the Goods and Services Act, 2017. The Applicant being the official liquidator sold the Aircraft “Corporate Jet Airbus A-319-133 CIVT-VJM MSN 8560” to the successful bidder through global e-auction. In this regard the applicant filed the instant application seeking advance ruling, on the following questions:
1) Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an “Export of goods” in terms of the GST law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act. This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer
2) If the place of supply is not outside and this sale of the Aircraft does not qualify as “export of goods”, then what would be the place of supply?
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