Maharashtra Authority for Advance Ruling 23 October 2018, NO.GST-ARA-57/2018-19/B-130 Mumbai (1) Whether the goods exported out of required India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports)

MAHARASHTRA AUTHORITY FOR ADVANCE RULING (Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) (1) Shri B. V. Borhade, Joint Commissioner of State Tax (Member (2) Shri Pankaj Kumar, Joint Commissioner of Central Tax (Member) PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) Rul Whether