TMI Blog2018 (5) TMI 2113X X X X Extracts X X X X X X X X Extracts X X X X ..... ich 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Naval Ships Indian Coast Guard Ships or from their authorized agents. 2. The appellant had filed an application before the Appellate Authority for Advance Ruling, in Form GST ARA-02, dated 06.03.2018, for review of the ruling passed by the Advance Ruling Authority, vide ruling no. AAR/AP/01(GST) 2017, dated 25th Jan 2018, The issues on which the appellant filed application b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard Ships. (ii) The applicant can collect the applicable GST from their customers, in case it is not exports, however, in case of exports the option lies with the applicant based on manner of exports, i.e. whether they intend to export under bond or on payment of tax. Aggrieved to the ruling the Appellant filed appeal before this authority. It is further submitted that the Advance Ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under export (zero rated) or not.', which is not a plea before the Advance Ruling Authority. A, personal hearing is called for on 29th May 2018. Sri. K.V.G.L.N Sastry, authorized representative of appellant has appeared before this authority and submitted the facts of the transactions and requested to clarify whether the transaction falls under 'export' or not. The applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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