AAR explains when vessel support services can be treated as Export of services

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 per Section 13(6) of the IGST Act 2017 and the services rendered to that vessel is not ‘Export of Service’.

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