Marubeni India Pvt. Ltd ., In re

Date: March 20, 2023

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

Applicability of Zero Rated Supply on supply of domestically procured goods to customers outside India

Zero-rated SupplyExport Of Goods

Summary

As per the agreement with the applicant, the Indian manufacturer undertakes to supply the goods to overseas customer and completes all the export compliances including filing of Shipping Bill as an exporter and also receives Bill of Lading from shipp…

M/s. Marubeni India Pvt. Ltd., (herein after referred to as ‘Applicant’), 02 A 111, WeWork Galaxy, 43, Residency Road, Shanthala Nagar, Ashok Nagar, Bengaluru – 560 025, having GSTIN 29AAACM6413A3ZV, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rul…

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