Goods and Services Tax – Started By: – Seena James – Dated:- 29-11-2018 Last Replied Date:- 4-12-2018 – Sir,One of our client is engaged in repairs, maintenance & installation of electronics and navigational equipments in foreign ships and receives payment in USD. Mostly the place of supply of service is in Indian port. Whether GST is applicable on the supply of spares by the company as part of the service job or should it be treated as an export?Looking forward to hearing from you.Thank you – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view yes. – Reply By Seena James – The Reply = Sir,Does it mean that IGST is applicable on such sale of service? – Reply By Shyam Agarwal – The Reply = GST shall be payable as per Section 13(
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cation of the supplier is in the territorial waters, the location of such supplier; or (b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located. Section 9 overrides the entire Act as far as POS is to be ascertained. For ascertaining the POS you need to determine the distance between the ship in water to the nearest state and clients location and ascertain the C+S or I accordingly. Though payment is received in USD, it shall not be export. Thanks and Regards CA Susheel Gupta 9811004443 – Reply By KASTURI SETHI – The Reply = Sh.Sushil Gupta, C.A. Sir, Thanks a lot f
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