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Case Law Details

Case Name : In re K Uttamlal Exports Pvt. Ltd. (AAR Maharashtra)
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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.Please become a Premium member. If you are already a Premium member, login here to access the full content.

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