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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

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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