M/s Apoorva Limited, a domestic company intends to start a new business in Mumbai, involving supply of goods which are mostly meant for foreign…

M/s Apoorva Limited, a domestic company intends to start a new business in Mumbai, involving supply of goods which are mostly meant for foreign buyers located in Sri Lanka. There are some difficulties being faced by M/s Apoorva Limited in determination of classification and place of supply of goods. M/s Apoorva Limited wants to seek advance ruling from the authority for Advance Ruling in respect of both the above issues. However, M/s Apoorva Limited has the following apprehensions: (i) That it cannot seek advance ruling with respect to determination of place of supply of Goods in the proposed transactions. (ii) The advance ruling cannot be sought unless it is registered under CGST Act, 2017. (iii) If the advance ruling is sought, it has to seek ruling every financial year. (iv) Whether the ruling given by AAR of one state/UT shall be applicable in other States/UTs. (v) Whether appeal lies to AAAR against the orders of AAR and whether the orders by AAAR is final and cannot be further appealed against. As a GST consultant you are required to advise M/s Apoorva Limited with reasons for your advice.