https://www.taxtmi.com/caselaws?id=424852 The AAR-TN examined whether vessel support services provided by an Indian company to its Japanese group company constitute export of services. The applicant provided technical, operational, and compliance services for vessels, including services requiring physical vessel presence and remote services like accounting and HR. The authority held that since the services included activities requiring physical vessel availability, the place of supply would be determined by the vessel's location rather than the recipient's location in Japan. Under sections 13(3) and 13(6) of IGST Act, when support services require physical vessel availability in taxable territory, the place of supply is within taxable territory. The ruling clarified that services constitute export only when vessels remain entirely outside taxable territory during service provision. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424852 The AAR-TN examined whether vessel support services provided by an Indian company to its Japanese group company constitute export of services. The applicant provided technical, operational, and compliance services for vessels, including services requiring physical vessel presence and remote services like accounting and HR. The authority held that since the services included activities requiring physical vessel availability, the place of supply would be determined by the vessel's location rather than the recipient's location in Japan. Under sections 13(3) and 13(6) of IGST Act, when support services require physical vessel availability in taxable territory, the place of supply is within taxable territory. The ruling clarified that services constitute export only when vessels remain entirely outside taxable territory during service provision. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424852