Case LawOrder No. 05/ARA/2024
Tvl. DCW Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 27, 2024
- Type:
- Advance Ruling
- Members:
- D Jayapriya, A Valli
Subject
No GST on export freight
Summary
The case involved M/s. DCW Limited seeking an Advance Ruling from the Authority for Advance Ruling (AAR) Tamilnadu regarding the liability of Goods and Services Tax (GST) on ocean and air freight for exports. The queries fell under various sections o…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. DCW Limited, No.45, Sahupuram, Arumuganeri, Kayalpattinam North Village, Thoothukudi, Tamil Nadu — 628 229 (hereinafter called as The Applicant) is engaged in the manufacture of chemical products like ‘Caustic Soda’, PVC resin etc. They are registered under GST with GSTIN: 33AAACD0559N1ZN. They have filed an a…