https://www.taxtmi.com/caselaws?id=792776 Warehoused goods supplied from a bonded warehouse to ocean-going merchant vessels, Indian Navy ships and Coast Guard ships before clearance for home consumption are not export of goods under the IGST Act because export requires taking goods out of India to a place outside India. Customs exemptions for ship stores or warehoused goods do not alter the GST definition of export. The supplies therefore fall within paragraph 8(a) of Schedule III read with section 7(2)(a) of the CGST Act and are treated as neither a supply of goods nor a supply of services for GST purposes, with no zero-rated supply treatment under the IGST Act. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792776 Warehoused goods supplied from a bonded warehouse to ocean-going merchant vessels, Indian Navy ships and Coast Guard ships before clearance for home consumption are not export of goods under the IGST Act because export requires taking goods out of India to a place outside India. Customs exemptions for ship stores or warehoused goods do not alter the GST definition of export. The supplies therefore fall within paragraph 8(a) of Schedule III read with section 7(2)(a) of the CGST Act and are treated as neither a supply of goods nor a supply of services for GST purposes, with no zero-rated supply treatment under the IGST Act. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792776