Maritime product supplies to foreign-bound ships: Bonded warehouse exempt from GST, non-bonded warehouse not exempt under CGST Schedule III.

Classification of supply - delivery of goods (Maritime Products) to the owner of the ship proceeding to foreign port at the Indian port - supply from Bonded warehouse will fall under Schedule III of CGST Act “and exempted from GST" and supply from Non-Bonded warehouse will not fall under Schedule III of CGST Act “and therefore not exempted from GST" .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X