Ship Repair in India

[illayyear yanapu]

Sir,

Assessee was engaged in repairing of Ships, Wherein assessee is in India and Place of supply is also India and Ship belong to Foreign company. Assessee has to bill to foreign company in dollars. How GST would attract for this transaction. In my view it is not a export of service due to place of supply is in India. Guide us...

Thanks

illayyear

AI Summary

GST on Ship Repair Services to Foreign Companies Considered Export Under IGST Act; Place of Supply is Recipient's Location. An individual inquired about the applicability of Goods and Services Tax (GST) on ship repair services provided in India to a foreign company, with billing in dollars. They questioned whether this constitutes an export of service, given that the place of supply is in India. A respondent clarified that it is considered an export of service under the IGST Act, as the ships are temporarily imported for repairs, and the place of supply is determined by the location of the service recipient.