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GST : Applicant engaged in the business of the trading in marine fuel additives is an authorized dealer of UK company Innospec selling the marine fuel additive chemicals of Innospec to shipping lines in and outside India. An Indian Shipping Company 'AZA Shipping', placed a purchase order on the applicant for fuel additive for vessel M T CHAFA and was to be delivered at Singapore Port. The applicant placed purchase order on the Innospec UK which delivered the goods through its Singapore Logistics Partner to the vessel MT Chafa at Singapore Port.
Held that, the applicant would not be liable to pay GST on supply of goods located outside India to customers within India without physically bringing goods to India. Further, the 'out & out' supplies would be "non-taxable supply" as per Section 2(78) of the CGST Act, 2017 which means a supply of goods or services or both which is not leviable to tax under CGST or IGST Act.