Whether supply of stores in foreign going vessels is export under GST

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

Whether supply of stores in foreign going vessels is export under GST?

The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. The

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