https://www.taxtmi.com/caselaws?id=375115 AAR Maharashtra held that the application seeking ruling on whether goods exported directly by manufacturer with applicant mentioned as Third Party Exporter under Foreign Trade Policy constitutes zero-rated supply was not maintainable. The Authority determined that the question regarding whether the transaction constituted exports by the applicant or the manufacturer exporter fell outside the purview of Section 97 of CGST Act, 2017, and therefore declined to provide any opinion on the matter. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 28 Mar 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375115 AAR Maharashtra held that the application seeking ruling on whether goods exported directly by manufacturer with applicant mentioned as Third Party Exporter under Foreign Trade Policy constitutes zero-rated supply was not maintainable. The Authority determined that the question regarding whether the transaction constituted exports by the applicant or the manufacturer exporter fell outside the purview of Section 97 of CGST Act, 2017, and therefore declined to provide any opinion on the matter. Case-Laws GST Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375115