Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Export of goods and services

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Export of goods and services
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 11-7-2019 Last Reply Date:- 15-7-2019 Goods and Services Tax - GST
Got 2 Replies
GST
According to inte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates