AAR : Supply of Marine Fuel Additive Chemicals to vessel outside taxable territory, without physical import, a ‘non-taxable supply’

Dec 03,2018

Maharashtra AAR holds that, supply of marine fuel additive chemicals to be delivered to vessel at Singapore Port, without bringing the same physically into India, pursuant to purchase order (PO) placed by Indian customer, is a non-taxable supply as defined u/s 2(78) of CGST Act, 2017; Notes that applicant, an authorized dealer of a company registered in England and Wales, places an order on said Company upon receipt of PO, who delivers goods at Singapore Port; Accepting appli...


Subscription / Sales Enquiry

Contact Vidyadhar Mhatre at +91 93200 54016
Email - sales@taxsutra.com


Already a Subscriber?

Log in for complete access.

Log In