Supply to foreign-going vessels not seen as export under GST unless marked for outside India per Customs Act Sec 2(21). https://www.taxtmi.com/highlights?id=49930 Levy of GST - The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. en-us Sat, 26 Oct 2019 12:01:27 +0530 Sat, 26 Oct 2019 12:01:27 +0530 TaxTMI RSS Generator Supply to foreign-going vessels not seen as export under GST unless marked for outside India per Customs Act Sec 2(21). https://www.taxtmi.com/highlights?id=49930 Levy of GST - The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. Highlights GST Sat, 26 Oct 2019 12:01:27 +0530 https://www.taxtmi.com/highlights?id=49930