https://www.taxtmi.com/forum/issue?id=114359 GST applies to spares supplied as part of ship repair services; place of supply is the location of the goods at the time of service under Section 13(3) of the IGST Act, and where the ship is in territorial waters Section 9 deems the place of supply to be the nearest coastal State or Union territory. Taxation follows that deeming: co located supplier and place of supply attract CGST and SGST, while differing States attract IGST. Payment in foreign currency does not make the supply an export. en-us Thu, 29 Nov 2018 12:30:50 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114359 GST applies to spares supplied as part of ship repair services; place of supply is the location of the goods at the time of service under Section 13(3) of the IGST Act, and where the ship is in territorial waters Section 9 deems the place of supply to be the nearest coastal State or Union territory. Taxation follows that deeming: co located supplier and place of supply attract CGST and SGST, while differing States attract IGST. Payment in foreign currency does not make the supply an export. Discussion-Forum GST Thu, 29 Nov 2018 12:30:50 +0530 https://www.taxtmi.com/forum/issue?id=114359