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    <title>GST exemption on services rendered to foreign flag vessel in Indian Port</title>
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    <description>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 &quot;on board&quot; a conveyance may instead take the place of supply as the first scheduled point of departure, affecting exemption eligibility.</description>
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      <title>GST exemption on services rendered to foreign flag vessel in Indian Port</title>
      <link>https://www.taxtmi.com/forum/issue?id=113367</link>
      <description>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 &quot;on board&quot; a conveyance may instead take the place of supply as the first scheduled point of departure, affecting exemption eligibility.</description>
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      <law>GST</law>
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