2019 (10) TMI 561

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..... sed off as withdrawn. - KAR ADRG 22/2019 - - - Dated:- 11-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by Smt. Kishori S Patil, Charted Accountant Authorised Representative. ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, .....

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..... r through global e-auction. In this regard the applicant filed the instant application seeking advance ruling, on the following questions: 1) Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an Export of goods in terms of the GST law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act. This is i .....

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..... since the instant sale of aircraft is a subsequent sale (i.e. sale of second hand goods) would GST compensation cess be levied on such sale (given that the intention behind compensation cess is that to compensate the states for loss of revenue from the earlier duty levied on manufactured goods). 4) Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refu .....

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