Zero rated supply or not - The supply of stores imported or ...
Supply to Foreign Vessels Not Zero-Rated Under GST; Not Considered Export Without Specific Designation Outside India.
November 15, 2019
Case Laws GST AAR
Zero rated supply or not - The supply of stores imported or otherwise, to foreign going vessels cannot, therefore, be construed as export unless it is marked specifically for a location outside India. It is not a zero-rated supply.
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