https://www.taxtmi.com/caselaws?id=361875 The ruling authority determined that the applicant, despite 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 goods received by the applicant were found to fall within the customs area, making the supplies inter-State trade and subject to GST. The ruling clarified that the applicant can collect applicable GST from customers, with the possibility of certain supplies qualifying as exports under specific conditions. en-us Thu, 25 Jan 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361875 The ruling authority determined that the applicant, despite 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 goods received by the applicant were found to fall within the customs area, making the supplies inter-State trade and subject to GST. The ruling clarified that the applicant can collect applicable GST from customers, with the possibility of certain supplies qualifying as exports under specific conditions. Case-Laws GST Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361875