Case Law Details
In re Fairmacs Ship Stores Private Limited (GST AAAR Andhra Pradesh)
The Appellant raised a new issue at the appeal stage, and the case is remanded back to original authority.
The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e. to decide whether the transactions are export (zero rated) or not. Hence, we direct the Advance Ruling Authority to issue necessary ruling after hearing the applicant afresh, and taking a holistic view of the applicant’s plea. The Advance Ruling Authority must decide the case within 90 days of receipt of this order. Accordingly, the matter is remanded back to Advance Ruling Authority.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
1. M/s Fairmacs Ship Stores Private Limited, GSTIN: 37AAACF1406C1ZC, (hereinafter also referred as an appellant), are engaged in operations of special ware/bonded ware housing of goods like cosmetics, toiletries, food products like confectioneries and cigarettes etc., all the said goods are imported from foreign countries and also from the units established by the foreign manufactures located in Special Economic Zones and keeps the same in customs ware house and makes supply to-
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