https://www.taxtmi.com/caselaws?id=370143 The ruling authority determined that the outward supplies made by the duty-free ship store supplier to specific vessels, including ocean-going merchant ships, Indian Navy ships, and Indian Coast Guard ships, qualify as 'exports.' As a result, the supplies are entitled to zero-rated GST treatment under the IGST Act 2017. Consequently, the applicant's supplies to these vessels are considered 'exports' for GST purposes, warranting zero-rated treatment under the law. en-us Mon, 20 Aug 2018 00:00:00 +0530 Thu, 10 Jan 2019 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370143 The ruling authority determined that the outward supplies made by the duty-free ship store supplier to specific vessels, including ocean-going merchant ships, Indian Navy ships, and Indian Coast Guard ships, qualify as 'exports.' As a result, the supplies are entitled to zero-rated GST treatment under the IGST Act 2017. Consequently, the applicant's supplies to these vessels are considered 'exports' for GST purposes, warranting zero-rated treatment under the law. Case-Laws GST Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370143