Export — Authority for Advance Ruling — The applicant engaged in the business of exporting chemicals. The Applicant does not own any manufacturing facility in India. The Applicant received an order for export of chemical from foreign buyer and he simultaneously placed the order to the manufacturer in India. The domestic manufacturer exported the goods directly to the foreign buyer on payment of IGST, showing the applicant as third party exporter. The Applicant has claimed the above supplies as exports while filing the GST Returns. The applicant submits that the manufacturer has also claimed the above supply as exports. The applicant has sought an advance ruling as to (i) whether the goods exported out of India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws (ii) if the said transaction is held to be exports at the hands of the applicant under GST then whether it will qualify as zero rated supply.
Held that:- The Hon’ble Authority for Advance Ruling observed that main question regarding the transaction effected case can be considered as exports made by them or the manufacturer exporter, is not covered under the purview of section 97 of the Act, 2017 and accordingly, held that the application is not maintainable, since the matter is beyond the purview of the Authority.—K Uttamlal Exports Pvt Ltd., In Re [2018] 5 TAXLOK.COM 10 (AAR-Maharashtra)