In re Fairmacs Shipstores Private Limited (GST AAR Andhra Pradesh)
Whether they are exempted or not on their outward supplies made to ocean going merchant ships on forign run, and Indian Naval Ships and Indian Coast Guard Ships?
The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships , c) Indian Coast guard ships, will be treated as ‘exports’.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH
Note: Under Section 100 of the APGST Act’2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act’2017, within a period of 30 days from the date of service of this order.
M/s FAIRMACS SHIP STORES PRIVATE LIMITED (hereinafter also referred as an applicant), having GSTIN 37AAACF1406C1ZC are holders of Special Warehouse License No. 14/2016, issued under Section 58(A) of The Customs Act, 1962, duty free ship store supplier through special warehouse as per customs warehousing regulations 2016.
2.1 The applicant had earlier filed an application before this authority seeking Advance Ruling on following questions:
i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ?
ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:
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