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?

AI Summary

Debate on GST: Are Supplies to Foreign-Flagged Vessels at Indian Ports Considered Exports? A discussion was initiated regarding whether goods and services supplied by an Indian GST registered dealer to a foreign-flagged vessel docked at an Indian port qualify as exports under GST law. One participant argued that such supplies do not constitute exports because, under GST, exports require goods to be moved outside India, similar to how supplies to Special Economic Zones (SEZs) are treated. Another participant emphasized that the conditions for export must be met to classify them as such. The conversation highlighted differing interpretations of GST provisions related to international trade and foreign territories.