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2020 (2) TMI 536 - AAR - GSTMaintainability of Advance Ruling application - refund of ITC - Export sale - shipping bill is not trackable on ICEGATE website - drop- shipping transaction - levy of IGST - Export sale or not - HELD THAT:- In the subject case there is no supply of goods undertaken by the applicant the provisions of Section 95 of the CGST Act will be applicable, in view of which the application is non-maintainable and liable for rejection. The present application filed for advance ruling is rejected, as being non-maintainable as per the provisions of law.
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