Case Law Details
In re Translog Direct Private Limited (GST AAR Tamil Nadu)
In the case at hand, the applicant is extending the ‘support services for water transport’ which includes services facilitating berthing of the vessel, liaising with jurisdictional authorities and attend to the requirement of the vessel when the vessel is in Indian territory and the service jurisdiction of the applicant rests with the applicant until the vessel exits the Indian waters. Thus, the applicant extends vessel related services to their customers when the vessel enters the Indian territory and the service with respect to the said vessel ends when the vessel exits the Indian territory. In other words, the proposed services are rendered in respect of the vessels which are physically available in the Indian Territory and therefore, we find that the proposed services are squarely covered under Section 13(3) above.
Accordingly, the place of supply of service in the location where the services are actually performed, which is the taxable territory.
9.5 Having decided that the ‘Place of supply’ is the taxable territory wherein the vessels call in, the condition of the place of supply being outside India is not satisfied in the case at hand. Therefore, the proposed supply is not an ‘Export of Service’. Accordingly, the proposed supply classifiable under SAC 9967 is taxable to GST @ 18% under si.No. 11(ii) of the Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended read with SI.No. 11(ii) of Notification No.II(2)/CTR/532(d-14)/2017 in G.O. Ms.No.72, CT&R(B1), dt.29-6-2017. In view of the above findings, the claim of the applicant that they are not ‘Intermediary’ under GST and therefore, their location, i.e., the taxable territory is not the Place of Supply as per Section 13(8) of IGST Act 2017 is not examined as considered Void.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMIL NADU
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