2019 (10) TMI 561

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....R UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s. Office Official Liquidator, (called as the 'Applicant' hereinafter), 12th Floor, 26-27, Corporate Bhavan, M G Road, Raheja Towers, Bengaluru560040 having GSTIN number 29AAAL00041R1ZP, have filed an application for Advance ....

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....n "Export of goods" in terms of the GST law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act. This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer 2) If the place of supply is not ....

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....duty levied on manufactured goods). 4) Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refund of the GST and the compensation cess paid by it. 5. Mrs. Kishori S Patil, Charted Accountant and authorized representative of the Applicant, appeared on behalf of the applicant, before this Authority on 29.04.2019 and submitted their arguments. Further, the ....