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AAR explains when vessel support services can be treated as Export of services
Case Law Details
- Case Name
- In re NSK Ship Management Private Limited (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re NSK Ship Management Private Limited (GST AAR Tamilnadu)
Whether the vessel support services provided by the applicant to its group company outside India qualify as Export of services under GST?
The vessel support services provided in relation to foreign vessels sailing to other countries outside India, falls under “Export of Services” as per Section 2(6) of the IGST Act as the “Place of Supply” in such cases is entirely “Outside India”
2. If such vessels are calling at the Port in India, then the Place of Supply in respect of that vessel is in India as...
