Andhra Pradesh Appellate Authority for Advance Ruling 31 May 2018, AAAR/AP/01(GST)/2018 (The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e, to decide whether the transactions are export (zero rated) or not. Hence, we)

सत्यमेव जयते BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING For the State of Andhra Pradesh (Goods and Service Tax) (Office at O/O Chief Commissioner of Central Tax & Customs, 1st Floor, GST Bhawan, Port Area, Visakhapatnam, Andhra pradesh - 530035) Present: Sri. Y.S SHAHRAWAT, (Member)(Central Tax) Sri. J.