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

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..... GST exemption on services rendered to foreign flag vessel in Indian Port
Query (Issue) Started By: - Pratap Kulhari Dated:- 1-2-2018 Last Reply Date:- 3-2-2018 Goods and Services Tax - GST
Got 7 Replies
GST
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 .....

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..... 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. Reply By KASTURI SETHI: The Reply: Place of Supply is in taxable territory India. Only receipt of foreign exchange will not make eligible for exemption from GST. Service prov .....

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..... ided in India. Hence taxable. Reply By Pratap Kulhari: The Reply: 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.? Reply By MARIAPPAN GOVINDARAJAN: The Reply: If it is in foreign territory no tax is liable to pay. Reply By Alkesh Jani: The Reply: Sir, may i take .....

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..... 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 Reply By KASTURI SETHI: The Reply: Inspection service has been .....

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..... supplied in Indian territory and the same is consumed in India. Territory matters a lot. Reply By Alkesh Jani: The Reply: 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 exempti .....

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..... on. Please correct me, if mistaken Reply By KASTURI SETHI: The Reply: Dear Alkesh, Don't you find the difference between the phrases, "Inspection of vessel' and "Services on board" (service on vessel) ?
Discussion Forum - Knowledge Sharing .....

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