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2018 (11) TMI 486 - AAR - GSTExemption from GST - outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships - zero rated supplies or not - Collection of GST from Ocean going merchant vessels on foreign run/ Indian Naval Ships/ Indian Coast Guard Ships or from their authorized agents. Held that:- As per section 88(A) of Customs Act, 1962, the goods supplied to merchant ships on foreign run will be treated as export. As per section 16 of IGST Act’2017, the exports will be treated as ‘zero’ rated supplies. Ruling:- The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian Coast guard ships, will be treated as ‘exports’.
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