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No GST on supply of goods by dealer through its UK based principal directly to vessel at Singapore: AAR

December 1, 2018[2018] 100 taxmann.com 124 (AAR - MAHARASHTRA)
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GST: Where an Indian Shipping Company placed a purchase order on applicant for certain fuel to be delivered to its vessel 'M' at Singapore Port and applicant in turn placed purchase order on 'I', a company registered in England, for delivering fuel to vessel 'M' at Singapore Port and 'I' delivered fuel to vessel 'M' at Singapore Port and raised invoice on applicant and thereafter applicant raised invoice on Indian Shipping company, applicant is not liable to pay GST on supply of fuel located outside India to customer within India without physically bringing fuel to India

GST: Where an Indian Shipping Company placed a purchase order on applicant for certain fuel to be delivered to its vessel 'M' at Singapore Port and applicant in turn placed purchase order on 'I', a company registered in England, for delivering fuel to vessel 'M' at Singapore Port and 'I' delivered fuel to vessel 'M' at Singapore and raised invoice on applicant and thereafter applicant raised invoice on Indian Shipping Company, supplies in instant case would be 'non-taxable supply' as per section 2(78) of CGST Act

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