Export of goods and services

[Kaustubh Karandikar]

According to international trade custom, a foreign flag vessel is considered a foreign territory even if docking in the waters/port of another country. E.g. a vessel carrying German flag and docked at the Bombay port, is ‘foreign territory’ under this convention. Accordingly, goods supplied by an Indian GST registered dealer to a German vessel docked at Bombay port– is it export? Similarly, services supplied by an Indian GST registered dealer to a German vessel docked at Bombay port– is it export? if yes, under which provisions?

[Shilpi Jain]

Does not seem so for the reason that under GST, export would be only if the goods are taken to a place outside India with fulfillment of other conditions. For the same reason, SEZ supplies are also not treated as exports as SEZs are not considered a territory outside India for the purposes of GST.

[Ganeshan Kalyani]

Yes the conditions of export should fulfill to call it as export.

AI Summary

Export under GST: supplies to foreign-flag vessels docked domestically qualify only if statutory export conditions are fulfilled.
Whether supplies of goods or services to a foreign-flag vessel docked in an Indian port qualify as export under GST depends on meeting statutory export conditions, including that goods be taken to a place outside India; international custom treating a vessel as foreign territory does not by itself satisfy GST export requirements, and SEZ treatment similarly depends on statutory criteria.