GST on supply of warehoused goods if supplied to recipient before clearance for home consumption

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

Applicant’s supplies to the foreign going vessels shall be treated neither as a supply of goods nor services in terms of paragraph 8(a) of Schedule III under section 7(2)(a) of the GST Act if such stores are warehoused goods supplied to the recipient before clearance for home consumption.

Please note below is the Revised order by GST AAR West Bengal. Original order was passed on 21.10.2019 and can be accessed at the following link-

https://taxguru.in/goods-and-service-tax/supply-stores-foreign-vessels-export-gst.html

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL

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