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2024 (3) TMI 740 - AAAR - GSTScope of supply - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - goods stored in FTWZ will be covered under the scope of Schedule III of the CGST Act, 2017 or not - applicability of Integrated Tax (IGST) Circular No. 3/1/2018 dated 25.05.2018 - HELD THAT:- Since the Authority for Advance Ruling had erred in not answering the question raised by the Appellant in its entirety and also not discussed all the contentions of the Appellant put forth in their original application. Hence, justice will be met by remanding the case to the lower authority, with direction to consider the question raised by the Appellant in its entirety, to give findings on the other points raised by the Appellant and to offer them another opportunity of personal hearing before deciding the case as per the provisions of law. The AAR should examine afresh whether the activities proposed to be undertaken by the Appellant are covered by entry 8(a), 8(b) or any other entry in Schedule III of CGST Act, 2017 or otherwise. All aspects of the matter are kept open for decision by the AAR.
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