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Supply to foreign-going vessels not seen as export under GST unless marked for outside India per Customs Act Sec 2(21).

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....Levy of GST - The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India.....

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Supply to foreign-going vessels not seen as export under GST unless marked for outside India per Customs Act Sec 2(21).