Karnataka Authority for Advance Ruling 11 September 2019, KAR/AAR/22/2019-20 (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)

Present: 1 Sri. Harish Dharnia, Additional Commissioner of Central Tax, Member (Central Tax) 2 Dr. Ravi Prasad MP. Joint Commissioner of Commercial Taxes Member (State Tax) 2017 1 M/s Office Official Liquidator, (called as the 'Applicant' hereinafter) , I2th Floor, 26-27 Corporate Bhavan, M G Road, Raheja Towers, Bengaluru 560040 having GSTIN number 29AAALOOO4IRIZP have filed an application for