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Case Law Details

Case Name : In re Fairmacs Ship Stores Private Limited (GST AAAR Andhra Pradesh)
Related Assessment Year :
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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,

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