AAR directed to issue necessary ruling after hearing appellant on fresh issue: AAAR

Case Details: Appellate Authority for Advance Ruling, Andhra Pradesh Fairmacs Ship Stores (P.) Ltd., In re - [2022] 137 taxmann.com 492 (AAAR - Andhra Pradesh)

Judiciary and Counsel Details

• • Y.S. Shahrawat & J. Syamala Rao, Member
  • K.V.G.L.N. Sastry for the Applicant.

Facts of the Case

The appellant was importing goods from foreign countries and units established by foreign manufacturers located in Special Economic Zones and would be supplying goods to merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships. It filed application for advance ruling to determine eligibility of exemption from GST on supply made by it.

AAR Held

The Authority for Advance Ruling (AAR) held that appellant was not exempted from tax under GST on its outward supplies made to Ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships. It filed appeal against the order. In appeal before Appellate Authority for Advance Ruling (AAAR), the appellant raised a new issue to decide whether transactions made by it would be export (zero rated) or not. The AAAR observed that a new issue has been raised by the appellant and it directed the AAR to issue necessary ruling after hearing the appellant afresh, and taking a holistic view of the it’s plea.