Marine Consultancy Service provided to foreign ship owners do not constitutes composite supply with principal supply of consultancy service

In re Five Star Shipping (GST AAR Maharashtra)

A.1 Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes “composite supply” with the principal supply of consultancy service?

A.2 Whether the place of supply of MCS (as a composite supply) will be determined in terms of Section 13(2)(a) of the Integrated Goods and Services Tax, 2017 (“IGST Act”), i.e. the ‘location of recipient of service’?

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