TMI BlogExport of goods and servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Export of goods and services X X X X Extracts X X X X X X X X Extracts X X X X ..... rnational trade custom, a foreign flag vessel is considered a foreign territory even if docking in the waters/port of another country. E.g. a vessel carrying German flag and docked at the Bombay port, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 'foreign territory' under this convention. Accordingly, goods supplied by an Indian GST registered dealer to a German vessel docked at Bombay port- is it export? Similarly, services supplied by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian GST registered dealer to a German vessel docked at Bombay port- is it export? if yes, under which provisions? Reply By Shilpi Jain: The Reply: Does not seem so for the reason that under GST, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export would be only if the goods are taken to a place outside India with fulfillment of other conditions. For the same reason, SEZ supplies are also not treated as exports as SEZs are not considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a territory outside India for the purposes of GST.
Reply By Ganeshan Kalyani:
The Reply:
Yes the conditions of export should fulfill to call it as export. X X X X Extracts X X X X X X X X Extracts X X X X
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