Parsan Brothers, In re
Date: January 25, 2018
Subject Matter
GST leviable on outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships
Summary
The applicant M/s Parsan Brothers sought Advance Ruling for the 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…
1. M/s. Parsan Brothers (hereinafter also referred as an applicant), having GSTIN 37AAAEFP0090P1ZV are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962 for storage of duty free ship stores imported without payment of duty for supply to Indian Naval/Coast Guard ships and Ocean going merchant ships. 2. The applicant seeks Advance Ruling und…