Classification of supply - delivery of goods (Maritime Products) ...

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

July 26, 2019

Case Laws     GST     AAR

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"

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