GST exemption on services rendered to foreign flag vessel in Indian Port

[Pratap Kulhari]

We render inspection services to foreign companies for foreign flag vessel in Indian Port.

The Foreign Company is based in Foreign and the Place of supply of the service is on the Vessel (Foreign Entity) in Indian Port.

The invoice is raised to the foreign entity and money is received from foreign in USD.

IS this exempted from GST (services) and under which clause?

Guidance is solicited from all.

AI Summary

Place of supply rules determine GST liability on services to foreign-flag vessels; foreign exchange receipt alone does not exempt.
GST liability depends on the Place of Supply and territorial consumption rather than receipt in foreign exchange; services performed and consumed in Indian territory are taxable, while services characterised as "on board" a conveyance may instead take the place of supply as the first scheduled point of departure, affecting exemption eligibility.