https://www.taxtmi.com/caselaws?id=387654 Supply of stores to foreign going vessels is not treated as export or zero-rated supply under the GST framework merely because the vessel is foreign going. The ruling distinguishes goods taken to a place outside India from goods placed on board while the vessel remains in India, and holds that the Customs Act warehousing exemption does not by itself convert such supplies into exports. Unless the stores are specifically earmarked for a destination outside India, the supply is not a supply to a place outside India and remains taxable under the GST or IGST regime, as applicable. en-us Mon, 21 Oct 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387654 Supply of stores to foreign going vessels is not treated as export or zero-rated supply under the GST framework merely because the vessel is foreign going. The ruling distinguishes goods taken to a place outside India from goods placed on board while the vessel remains in India, and holds that the Customs Act warehousing exemption does not by itself convert such supplies into exports. Unless the stores are specifically earmarked for a destination outside India, the supply is not a supply to a place outside India and remains taxable under the GST or IGST regime, as applicable. Case-Laws GST Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387654