https://www.taxtmi.com/caselaws?id=388466 Supply of stores to a foreign-going vessel anchored in India is not export or zero-rated supply under GST because export requires movement of goods from India to a place outside India, and the place of supply must be outside India; customs duty treatment does not alter that position. Tax is therefore payable under GST or IGST, as applicable, unless the stores are specifically marked for a location outside India. Warehoused goods supplied before clearance for home consumption, however, fall within Schedule III and are neither a supply of goods nor a supply of services, but only to that limited extent. en-us Mon, 11 Nov 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388466 Supply of stores to a foreign-going vessel anchored in India is not export or zero-rated supply under GST because export requires movement of goods from India to a place outside India, and the place of supply must be outside India; customs duty treatment does not alter that position. Tax is therefore payable under GST or IGST, as applicable, unless the stores are specifically marked for a location outside India. Warehoused goods supplied before clearance for home consumption, however, fall within Schedule III and are neither a supply of goods nor a supply of services, but only to that limited extent. Case-Laws GST Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388466