Thinklab Edusoft LLP ., In re
Date: March 13, 2020
Subject Matter
AAR cannot rule on the documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not receivable
Summary
The applicant sought to know, inter-alia , the documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not receivable in case of such transactions. HELD BY AAR: Since question sought by th…
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain…