AAR: Warehoused goods supplied to foreign going vessels, not 'export', rectifies own order

Nov 14,2019

West Bengal AAR revises own order, rules that supply of warehoused goods (i.e. stores) to the foreign going vessels as defined u/s 2(21) of the Customs Act, 1962 is not export or zero-rated supply unless it is marked specifically for a location outside India; Noting that foreign-going vessels obtain stores and spare parts while staying anchored at a port in India, finds no justification for treating the part of such stores that the crew consume or is used for repairing or ser...


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