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2019 (2) TMI 742 - AAR - GSTExports or not - goods exported out of India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy - zero rated supply or not? - scope of Section 97 of the CGST Act, 2017. Held that:- In the present case on the basis of the arguments made by them and scrutiny of records submitted by the applicant and the arguments put forth by them, it is found that their main question is whether the transaction effected in the present case can be considered as exports made by them or the manufacturer exporter Sai Fertilizers - On proper and detailed examination of full facts as put by the applicant at the time of the final hearing, it is found that this question is not covered under the purview of Section 97 of the CGST Act, 2017. The subject application is not maintainable and cannot be entertained and therefore no opinion is given since the matter is beyond the purview of this Authority.
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