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GST exemption on services rendered to foreign flag vessel in Indian Port, Goods and Services Tax - GST

Issue Id: - 113367
Dated: 1-2-2018
By:- Pratap Kulhari

GST exemption on services rendered to foreign flag vessel in Indian Port


  • Contents

We render inspection services to foreign companies for foreign flag vessel in Indian Port.

The Foreign Company is based in Foreign and the Place of supply of the service is on the Vessel (Foreign Entity) in Indian Port.

The invoice is raised to the foreign entity and money is received from foreign in USD.

IS this exempted from GST (services) and under which clause?

Guidance is solicited from all.

Posts / Replies

Showing Replies 1 to 7 of 7 Records

Page: 1


1 Dated: 2-2-2018
By:- KASTURI SETHI

Place of Supply is in taxable territory India. Only receipt of foreign exchange will not make eligible for exemption from GST. Service provided in India. Hence taxable.


2 Dated: 2-2-2018
By:- Pratap Kulhari

Sir,

Thank you for your reply.

However, in this case place of service is onboard the VESSEL (which is foreign territory). So should this not technicallly qualify for exemption.?


3 Dated: 2-2-2018
By:- MARIAPPAN GOVINDARAJAN

If it is in foreign territory no tax is liable to pay.


4 Dated: 2-2-2018
By:- Alkesh Jani

Sir, may i take this opportunity to learn from the expert " (10) The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey." means. This is for my knowledge purpose. Thanks in advance


5 Dated: 3-2-2018
By:- KASTURI SETHI

Inspection service has been supplied in Indian territory and the same is consumed in India. Territory matters a lot.


6 Dated: 3-2-2018
By:- Alkesh Jani

Sir, I do agree with your point of view, but I only mean to say that If proper clarification like first point of departure and services crossed the customs frontier, amount received in foreign exchange, all together can be summed up for putting up the strong case for exemption. Please correct me, if mistaken


7 Dated: 3-2-2018
By:- KASTURI SETHI

Dear Alkesh,

Don't you find the difference between the phrases, "Inspection of vessel' and "Services on board" (service on vessel) ?


Page: 1

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