2018 (5) TMI 2113

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....ER Present for the Applicant : Sri. K.V.G.L.N Sastry ORDER: 1. M/s Fairmacs Ship Stores Private Limited, GSTIN: 37AAACF1406C1ZC, (hereinafter also referred as an appellant), are engaged in operations of special ware/bonded ware housing of goods like cosmetics, toiletries, food products like confectioneries and cigarettes etc., all the said goods are imported from foreign countries and also from....

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.... Coast Guard Ships or not? (ii) If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely; * Ocean going merchant vessels on foreign run. * Indian Naval Ships * Indian Coast Guard Ships or from their authorized agents. The Advance Ruling Authority, after careful consideration, had ruled above question as follows: ....

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....e same is not within the prerogative of present application." The appellant pleaded that the ARA has not clarified what are the transactions that fall under zero rated on the ground that same is not within the prerogative of present application. It is also mentioned that the Advance Ruling Authority has not considered the Circular No. 21/31/63 Cus.IV, Dated 17th Aug 1966. They submitted that the ....