Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
by Nirav S. Karia† and Vatsal Bhansali††
Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.