https://www.taxtmi.com/caselaws?id=758417 AAR, Andhra Pradesh ruled that goods procured by an applicant from an Indian company in liquidation and intended for export to Myanmar do not qualify as zero-rated supplies under Section 16 of IGST Act. The place of supply was determined to be within India where goods were delivered to the applicant. Since the applicant lacked GST registration in India, the transaction did not constitute export of goods under GST provisions, thereby disqualifying it from zero-rated supply treatment without tax payment against LUT. en-us Fri, 07 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758417 AAR, Andhra Pradesh ruled that goods procured by an applicant from an Indian company in liquidation and intended for export to Myanmar do not qualify as zero-rated supplies under Section 16 of IGST Act. The place of supply was determined to be within India where goods were delivered to the applicant. Since the applicant lacked GST registration in India, the transaction did not constitute export of goods under GST provisions, thereby disqualifying it from zero-rated supply treatment without tax payment against LUT. Case-Laws GST Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758417