Ship Repair in India, Goods and Services Tax - GST

[illayyear yanapu]

Sir,

Assessee was engaged in repairing of Ships, Wherein assessee is in India and Place of supply is also India and Ship belong to Foreign company. Assessee has to bill to foreign company in dollars. How GST would attract for this transaction. In my view it is not a export of service due to place of supply is in India. Guide us...

Thanks

illayyear

Posts / Replies

[RAMESH PRAJAPATI]

This is export of service. Ships are imported temporarily for repairs and as per section 13 (2) , (3) of the IGST Act, place of supply will be location of the service recipient in such cases.