Wilhelmsen Maritime Services Private Limited ., In re
Date: June 15, 2019
Subject Matter
Supply from Bonded warehouse will fall under Schedule III of CGST Act and exempted from GST
Summary
Applicant imports Marine Products from its parent company formerly known as Wilhelmsen Ships Service AS, Oslo (WSS AS) situated abroad. The goods so procured from out of India are stored either at Bonded warehouses or Non-Bonded Warehouses.&nbs…
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 MGST Act” respectively] by M/s WILHELMSEN MARITIME SERVICES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the delivery of g…