GST exemption on services rendered to foreign flag vessel in Indian Port
Query (Issue) Started By: – Pratap Kulhari Dated:- 1-2-2018 Last Reply Date:- 3-2-2018 Goods and Services Tax – GST
Got 7 Replies
GST
We render inspection services to foreign companies for foreign flag vessel in Indian Port.
\nThe Foreign Company is based in Foreign and the Place of supply of the service is on the Vessel (Foreign Entity) in Indian Port.
\nThe invoice is raised to the foreign entity and money is received from foreign in USD.
\nIS this exempted from GST (services) and under which clause?
\nGuidance is solicited from all.
\nReply By KASTURI SETHI:
\nThe Reply:
\nPlace of Supply is in taxable territory India. Only receipt of foreign exchange will not <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n owledge purpose. Thanks in advance = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST exemption on services rendered to foreign flag vessel in Indian Port Query (Issue) Started By: – Pratap Kulhari Dated:- 1-2-2018 Last Reply Date:- 3-2-2018 Goods and Services Tax – GSTGot 7 RepliesGSTWe render inspection services to foreign companies for foreign flag vessel in Indian Port. The Foreign Company is based in Foreign and the … Continue reading “GST exemption on services rendered to foreign flag vessel in Indian Port”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10300","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10300"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10300\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By KASTURI SETHI:
\nThe Reply:
\nInspection service has been supplied in Indian territory and the same is consumed in India. Territory matters a lot.
\nReply By Alkesh Jani:
\nThe Reply:
\nSir, I do agree with your point of view, but I only mean to say that If proper clarification like first point of departure and services crossed the customs frontier, amount received in foreign exchange, all together can be summed up for putting up the strong case for exemption. Please correct me, if mistaken
\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Alkesh,
\n Don't you find the difference between the phrases, "Inspection of vessel' and "Services on board" (service on vessel) ?
Discussion Forum<\/p>\n
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