https://www.taxtmi.com/forum/issue?id=117436 The commentary addresses whether oil drilling ships and rigs qualify as ships and other vessels for the reduced GST rate on repair and maintenance. It contrasts a separate taxable entry for support services to exploration, mining or drilling clarified by a TRU circular, and concludes-after reference to statutory terms, maritime certificates and case law-that the term "vessel" is broad and rigs used offshore may be characterised as vessels for claiming the reduced rate, subject to technical fact-specific analysis. en-us Fri, 20 Aug 2021 18:03:12 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117436 The commentary addresses whether oil drilling ships and rigs qualify as ships and other vessels for the reduced GST rate on repair and maintenance. It contrasts a separate taxable entry for support services to exploration, mining or drilling clarified by a TRU circular, and concludes-after reference to statutory terms, maritime certificates and case law-that the term "vessel" is broad and rigs used offshore may be characterised as vessels for claiming the reduced rate, subject to technical fact-specific analysis. Discussion-Forum GST Fri, 20 Aug 2021 18:03:12 +0530 https://www.taxtmi.com/forum/issue?id=117436