https://www.taxtmi.com/highlights?id=63615 Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the Indian territory and the service with respect to the said vessel ends when the vessel exits the Indian territory. In other words, the proposed services are rendered in respect of the vessels which are physically available in the Indian Territory and therefore, the proposed services are squarely covered under Section 13(3) - the place of supply of service in the location where the services are actually performed, which is the taxable territory. - AAR en-us Sat, 21 May 2022 09:41:02 +0530 Sat, 21 May 2022 09:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63615 Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the Indian territory and the service with respect to the said vessel ends when the vessel exits the Indian territory. In other words, the proposed services are rendered in respect of the vessels which are physically available in the Indian Territory and therefore, the proposed services are squarely covered under Section 13(3) - the place of supply of service in the location where the services are actually performed, which is the taxable territory. - AAR Highlights GST Sat, 21 May 2022 09:41:02 +0530 https://www.taxtmi.com/highlights?id=63615