Levy of GST — The advance ruling was pronounced on 21/10/2019. The order, however, did not include discussion about the status under the GST Act of supplies of warehoused goods if supplied to the recipient before clearance for home consumption. Such a discussion is necessary in the context of the ruling. Thus, the order, to that extent, needs to be rectified. This Authority, therefore, proceeds to amend the said order on its own accord under section 102 of the GST Act. The Authority ruled out that supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. — Shewratan Company Pvt. Ltd., In Re… [2019] 18 TAXLOK.COM 018 (AAR-WB)