Supply to Navy, Coast Guard & Foreign-Going Vessels Not Export Under IGST Act: Maharashtra AAR

In re Sanctum Trading Corporation Private Limited (GST AAR Maharashtra) M/s. Sanctum Trading Corporation Private Limited filed an application before the Maharashtra Authority for Advance Ruling (AAR) seeking a ruling on whether imported goods stored in its bonded warehouse and supplied to foreign-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships would qualify as export sales (zero-rated supplies) under GST. The applicant also initially sought clarification on whether such supplies could be made under a Letter of Undertaking (LUT) without payment of IGST, bu...