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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.

Levy of GST — The Applicant supplies foreign going vessels stores like paint, rope, spare parts, electronic equipment etc. It sought a ruling on whether it is liable to pay tax on such supplies to foreign going vessels. More specifically, it wants to know whether such supplies are zero-rated supplies. The Authority ruled out that 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 and therefore, liable to pay tax on such supplies under the GST Act or the IGST Act, as the case may be. — Shewratan Company Pvt. Ltd., In Re… [2019] 17 TAXLOK.COM 063 (AAR-WB)

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