Whether supply of stores in foreign going vessels is export under GST

In re Shewratan Company Pvt. Ltd. (GST AAR West Bengal)

Whether supply of stores in foreign going vessels is export under GST?

The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. The Applicant is, therefore, liable to pay tax on such supplies under the GST Act or the IGST Act, as the case may be.

Please Note- This Order is been Revised by GST AAR West Bengal 11.11.2019 as it did not include discussion about the status under the GST Act of supplies of warehoused goods if supplied to the recipient before clearance for home consumption.  Revised / Amended Order can be accessed at the following link-

https://taxguru.in/goods-and-service-tax/gst-supply-warehoused-goods-supplied-recipient-before-clearance-home-consumption.html

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