Applicability of Sales Tax for the supplies done to Foreign going vessel

Applicability of Sales Tax for the supplies done to Foreign going vessel https://www.taxtmi.com/forum/issue?id=106036 Supplies made onboard foreign-going vessels at Indian ports are treated as exports and are not subject to Sales Tax/CST/VAT provided the consideration is paid in foreign currency; proper invoicing showing the foreign buyer and the vessel as consignee at the port supports this treatment. The inquiry sought the specific statutory provision under the TNVAT Act, but the replies affirmed export exemption without citing an exact section. en-us Fri, 30 Aug 2013 12:45:29 +0530 Thu, 23 Jan 2025 15:57:33 +0530 TaxTMI RSS Generator Applicability of Sales Tax for the supplies done to Foreign going vessel https://www.taxtmi.com/forum/issue?id=106036 Supplies made onboard foreign-going vessels at Indian ports are treated as exports and are not subject to Sales Tax/CST/VAT provided the consideration is paid in foreign currency; proper invoicing showing the foreign buyer and the vessel as consignee at the port supports this treatment. The inquiry sought the specific statutory provision under the TNVAT Act, but the replies affirmed export exemption without citing an exact section. Discussion-Forum VAT / Sales Tax Fri, 30 Aug 2013 12:45:29 +0530 https://www.taxtmi.com/forum/issue?id=106036