In re Sanctum Trading Corporation Private Limited (GST AAR Maharashtra)
Date: March 29, 2026
Subject Matter
Supplies from bonded warehouse to foreign-going and Indian defense vessels are neither supply of goods nor services.
Summary
The Authority for Advance Ruling held that supplies of warehoused goods from a bonded warehouse to foreign-going vessels, Indian Navy, and Indian Coast Guard ships, before clearance for home consumption, are not zero-rated supplies under Section 16 o…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA (Under Section 98 of the CenCentral 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 the MG…