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2018 (5) TMI 2113 - AAAR - GSTExemption from GST - outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships - HELD THAT:- The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e. to decide whether the transactions are export (zero rated) or not. Hence, the Advance Ruling Authority are directed to issue necessary ruling after hearing the applicant afresh, and taking a wholistic view of the applicant's plea. The Advance Ruling Authority must decide the case within 90 days of receipt of this order. The matter is remanded back to Advance Ruling Authority.
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