Applicability of GST on spares supplied as part of the service job
Query (Issue) Started By: – Seena James Dated:- 29-11-2018 Last Reply Date:- 4-12-2018 Goods and Services Tax – GST
Got 7 Replies
GST
Sir,
\nOne 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.
\nWhether 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?
\nLooking forward to hearing from you.
\nThank you
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nIn my view yes.
\nReply By Seena James:
\nThe Reply:
\nSir,
\nDoes it mean that IGST is ap<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n S shall be as per this section. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Applicability of GST on spares supplied as part of the service job Query (Issue) Started By: – Seena James Dated:- 29-11-2018 Last Reply Date:- 4-12-2018 Goods and Services Tax – GSTGot 7 RepliesGSTSir, One of our client is engaged in repairs, maintenance & installation of electronics and navigational equipments in foreign ships and receives payment … Continue reading “Applicability of GST on spares supplied as part of the service job”<\/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-15255","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15255","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=15255"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15255\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nSection 9
\nNotwithstanding anything contained in this Act,
\n(a) where the location of the supplier is in the territorial waters, the location of such supplier; or
\n(b) where the place of supply is in the territorial waters, the place of supply,
\nshall, 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.
\nSection 9 overrides the entire Act as far as POS is to be ascertained.
\nFor 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.
\nThough payment is received in USD, it shall not be export.
\nThanks and R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n