Qualifying ship definition expanded to include inland vessels, with exclusion for vessels primarily providing landlike goods or services. Amendment expands the definition of qualifying ship to include inland vessels registered under the Inland Vessels Act, 2021, while retaining registration/licence and net tonnage certification requirements; it also excludes any seagoing ship or inland vessel whose main purpose is providing goods or services normally provided on land.
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Provisions expressly mentioned in the judgment/order text.
Qualifying ship definition expanded to include inland vessels, with exclusion for vessels primarily providing landlike goods or services.
Amendment expands the definition of qualifying ship to include inland vessels registered under the Inland Vessels Act, 2021, while retaining registration/licence and net tonnage certification requirements; it also excludes any seagoing ship or inland vessel whose main purpose is providing goods or services normally provided on land.
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