Supply under GST — Having given careful consideration, we rule on the aforementioned question as under:

(i) The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships

(ii) The applicant can collect the applicable GST from their customers, in case it is not exports. However, in case of exports the option lies with the applicant based on manner of exports i.e. whether they intend to export under bond or on payment of tax.

Fairmacs Ship Stores Private Limited In Re….. — [2018] 2 TAXLOK.COM 008 (AAR-AP)