whether goods exported out of India directly by manufacturer mentioning applicant as Third Party Exporter for purpose of Foreign Trade Policy will be considered as exports at hands of Applicant under GST Laws ?
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA
K. Uttamlal Exports (P.) Ltd., In re
B.V. BORHADE AND PANKAJ KUMAR, MEMBER
ORDER NO. GST-ARA-57/2018-19/B-130
OCTOBER 23, 2018
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