In re Sanctum Trading Corporation Pvt. Ltd. (GST AAR Maharashtra)
Date: March 29, 2026
Subject Matter
Warehoused goods supplied to vessels before home clearance are neither supply nor services
Summary
The Authority for Advance Ruling (AAR) held that outward supplies of warehoused goods from a bonded warehouse to foreign-going merchant vessels, Indian Navy ships, and Indian Coast Guard ships, before clearance for home consumption, are not treated a…
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and…