This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Bonded Warehouse Supplies Not Exports as Goods Delivered Within India: AAR Maharashtra
Case Law Details
- Case Name
- In re Sanctum Trading Corporation Pvt. Ltd. (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Sanctum Trading Corporation Pvt. Ltd. (GST AAR Maharashtra)
M/s. Sanctum Trading Corporation Private Limited filed an application under Section 97 of the CGST Act, 2017 and the MGST Act, 2017 seeking an advance ruling on whether outward supplies of imported goods stored in its bonded warehouse and supplied to foreign-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships would qualify as “Export Sales (Zero-rated Supply)” under GST. A second question relating to export under LUT without payment of IGST was subsequently withdrawn by the applicant on 15....
Author Info
