Shewratan Company Pvt Ltd ., In re
Date: November 11, 2019
Subject Matter
Supply of warehoused goods to foreign going vessels is not export/zero-rated supply unless it is marked specifically for a location outside India
Summary
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 Applicant is, therefo…
The advance ruling in this matter was pronounced on 21/10/2019 . The order, however, did not include discussion about the status under the GST Act of supplies of warehoused goods if supplied to the recipient before clearance for home consumption. It is felt that such a discussion is necessary in the context of the ruling. The order, to that extent, needs to be rectified. This Authority, therefore,…