https://www.taxtmi.com/caselaws?id=422759 The Tamil Nadu AAR ruled that vessel support services provided to foreign shippers at Indian ports are classifiable under SAC 9967 as support services for water transport, not under SAC 9985 as general support services. The services include berth hire, lighthouse dues, customs documentation, husbandry services, and crew requirements. Since these services are performed within Indian territorial waters where vessels are physically present, the place of supply is India under Section 13(3). Therefore, the services do not qualify as export of services and are subject to 18% GST under the applicable notification. en-us Fri, 29 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422759 The Tamil Nadu AAR ruled that vessel support services provided to foreign shippers at Indian ports are classifiable under SAC 9967 as support services for water transport, not under SAC 9985 as general support services. The services include berth hire, lighthouse dues, customs documentation, husbandry services, and crew requirements. Since these services are performed within Indian territorial waters where vessels are physically present, the place of supply is India under Section 13(3). Therefore, the services do not qualify as export of services and are subject to 18% GST under the applicable notification. Case-Laws GST Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422759