https://www.taxtmi.com/caselaws?id=361796 The Authority for Advance Ruling in Andhra Pradesh determined that the applicant, holding a Special Warehouse License, is not exempt from GST on outward supplies to specific vessels, including ocean-going merchant vessels, Indian Naval Ships, and Indian Coast Guard Ships. The supplies were considered inter-State transactions subject to GST as they fell within the customs area. While some supplies could potentially qualify as exports, the applicant was advised to collect GST from customers depending on the nature of the supplies and chosen export method. The ruling clarified the tax liability and collection obligations of the applicant for their transactions involving warehoused goods. en-us Thu, 25 Jan 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361796 The Authority for Advance Ruling in Andhra Pradesh determined that the applicant, holding a Special Warehouse License, is not exempt from GST on outward supplies to specific vessels, including ocean-going merchant vessels, Indian Naval Ships, and Indian Coast Guard Ships. The supplies were considered inter-State transactions subject to GST as they fell within the customs area. While some supplies could potentially qualify as exports, the applicant was advised to collect GST from customers depending on the nature of the supplies and chosen export method. The ruling clarified the tax liability and collection obligations of the applicant for their transactions involving warehoused goods. Case-Laws GST Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361796