Case Law26/AAR/2022
NSK Ship Management Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 30, 2022
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
'Place of Supply' in relation to vessel support services provided to foreign vessels
Place Of SupplyExport Of Services
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 “…
Judgement
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…