NSK Ship Management Private Limited ., In re
Date: June 30, 2022
Subject Matter
'Place of Supply' in relation to vessel support services provided to foreign vessels
Summary
1. As per the provisions of Section 13(6) of the IGST Act , when services requiring the physical availability of the vessel is supplied in taxable territory along with other non-taxable locations, the “Place of Supply” will be the “…
NSK SHIP MANAGEMENT PRIVATE LIMITED, 447-482, Khivraj Complex-I, 3rd Floor, Anna Salai, Chennai-600035 (hereinafter called the Applicant or NSKI ) are registered under GST with GSTIN33AAHCN0274F1ZR. The applicant has sought Advance Ruling on the following question:- Whether the vessel support services provided by the applicant to its group company outside India qualify as “Export of services…