https://www.taxtmi.com/caselaws?id=383584 The AAR, Maharashtra ruled on the classification of maritime supply transactions where goods are delivered to ship owners at Indian ports. For goods cleared from bonded warehouses to vessels, the supply falls under Schedule III of CGST Act (neither goods nor services supply) as these goods weren't cleared for home consumption. However, goods from non-bonded warehouses don't fall under Schedule III since import duties were already paid. The Authority declined to rule on whether such supplies constitute exports, stating this question falls outside their jurisdiction under Section 97 of CGST Act, 2017, making that portion of the application non-maintainable. en-us Sat, 15 Jun 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383584 The AAR, Maharashtra ruled on the classification of maritime supply transactions where goods are delivered to ship owners at Indian ports. For goods cleared from bonded warehouses to vessels, the supply falls under Schedule III of CGST Act (neither goods nor services supply) as these goods weren't cleared for home consumption. However, goods from non-bonded warehouses don't fall under Schedule III since import duties were already paid. The Authority declined to rule on whether such supplies constitute exports, stating this question falls outside their jurisdiction under Section 97 of CGST Act, 2017, making that portion of the application non-maintainable. Case-Laws GST Sat, 15 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383584