{"id":270383,"date":"2022-07-20T12:00:53","date_gmt":"2022-07-20T06:30:53","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=270383"},"modified":"2022-08-05T10:46:54","modified_gmt":"2022-08-05T05:16:54","slug":"when-does-a-vessel-support-service-qualify-as-export-of-services-aar-explains","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/20\/when-does-a-vessel-support-service-qualify-as-export-of-services-aar-explains\/","title":{"rendered":"When does a vessel support service qualify as &#8216;Export of Services&#8217;? AAR explains"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Tamil Nadu Authority for Advance Ruling<\/span>: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided to foreign vessels, the service provided falls under export of services as per provisions of the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ADSpTtpt\">Integrated Goods and Services Tax Act, 2017<\/a> (IGST Act) as the place of supply is outside India.<\/p>\n<p style=\"font-weight: bold;\">Facts of the case<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The applicant is engaged in providing support services related to vessel management to its group company, New Shipping Kaisha Ltd. (Japan).<\/p>\n<p style=\"text-indent: 18pt;\">An application was filed by the applicant, under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534843\">97<\/a> of the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ZN57RKH6\">Central Goods and Services Tax Act, 2017<\/a> before the Tamil Nadu Authority for Advance Ruling to seek an Advance Ruling on the following:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p style=\"margin-bottom: 3%;\">Whether the vessel support services provided by the applicant to its group company outside India qualify as \u201cExport of Services\u201d under GST?<\/p>\n<\/li>\n<\/ul>\n<p style=\"font-weight: bold;\">Analysis and Decision<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Bench stated that supply of services under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534858\">2(6)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002928203\">IGST Act<\/a> includes the supply of any service which is provided outside India, the payment received by the supplier is in foreign currency, and the supplier and recipient are not merely the establishment of a distinct person. Therefore, the Bench opined that to determine whether the supply amounts to the export of service, the place of supply is to be determined.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Further, on a joint reading of Sections <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534851\">13(3)<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534851\">13(6)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002928203\">IGST Act<\/a>, the Bench observed that the statutes prescribe the location in the taxable territory where any support services requiring the physical availability of the vessel under management is supplied, then the place of supply is the location in the taxable territory in respect of that voyage of the vessel.<\/p>\n<p>Therefore, the Bench held the following:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>The vessel support services provided about foreign vessels sailing to other countries outside India, fall under export of services as per Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534858\">2(6)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002928203\">IGST Act<\/a>, as the place of supply in such cases is entirely outside India.<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Vessels calling out at Port of India, then the place of supply in respect of that vessel is in India as per Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534851\">13(6)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002928203\">IGST Act<\/a> and the services rendered are not export of services.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-indent: 18pt; margin-bottom: 3;\">[<span style=\"font-weight: bold; color: #632423;\">NSK Ship Management Pvt Ltd, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/85oVYqn4\">2022 SCC OnLine TN AAR-GST 7<\/a>, decided on 30.06.2022<\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided <\/p>\n","protected":false},"author":67011,"featured_media":236120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[35205,29698,29553,50363,50360,35487,6241,41929,25564,50299,50361,4501,50362,50364,50359],"class_list":["post-270383","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-central-goods-and-services-tax-act","tag-cgst","tag-export","tag-export-of-services","tag-foreign-vessels","tag-goods-and-services-tax","tag-gst","tag-igst","tag-import","tag-integrated-goods-and-services-tax-act","tag-place-of-supply","tag-services","tag-taxable-territory","tag-vessel-support-service","tag-vessels"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>When does a vessel support service qualify as &#039;Export of Services&#039;? 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The petitioner, who was engaged in providing marketing and promotional services to customers located outside India\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":224561,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/26\/guj-hc-court-strikes-down-the-levy-and-collection-of-tax-on-ocean-freight-for-transport-of-goods-in-a-vessel-from-a-place-outside-india-up-to-the-customs-station-by-a-person-located-in-non-taxable-t\/","url_meta":{"origin":270383,"position":1},"title":"Guj HC | Court strikes down levy and collection of tax on Ocean Freight for transport of goods in a vessel from a place outside India up to the customs station by a person located in non-taxable territory","author":"Bhumika Indulia","date":"January 26, 2020","format":false,"excerpt":"Gujarat High Court: \u00a0A Division Bench comprising of J.B. Pardiwala and A.C. Rao, JJ., declared the tax on Ocean Freight levied for transportation of goods in a vessel by a foreign seller, as ultra vires the Integrated Goods and Services Tax Act, 2017 (IGST). The writ-applicant moved to the court\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216339,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/02\/all-hc-supply-of-imported-goods-to-and-from-duty-free-shops-an-inter-state-supply-under-igst-act-as-goods-do-not-cross-the-customs-frontier\/","url_meta":{"origin":270383,"position":2},"title":"All HC | Supply of imported goods to and from Duty Free Shops \u2013 an inter-State supply under IGST Act as goods do not cross the customs frontier","author":"Bhumika Indulia","date":"July 2, 2019","format":false,"excerpt":"Allahabad High Court: A Division Bench of Pankaj Kumar Jaiswal and Rajnish Kumar, JJ. dismissed a PIL seeking to ensure that the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act), Uttar Pradesh Goods and Services Tax Act, 2017 (UP GST Act) and Integrated Goods and Services\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":288744,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/07\/services-provided-by-ey-india-to-overseas-ey-entities-are-not-intermediary-services-delhi-high-court-directs-processing-of-itc-refund-applications-filed-by-ey-india-legal-research-updates-news\/","url_meta":{"origin":270383,"position":3},"title":"Services provided by EY India to overseas EY entities are not &#8220;intermediary services&#8221;; Delhi High Court directs processing of ITC refund applications filed by EY India","author":"Simranjeet","date":"April 7, 2023","format":false,"excerpt":"The Delhi High Court held that Ernst and Young Ltd. is not an \u2018intermediary\u2019 under the IGST Act, as it does not arranges or facilitates services to overseas EY entities from the third parties but only renders services to them.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":267247,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/21\/igst-ocean-freight-imports-unconstituional-indian-importers-shipping-lines-supreme-court-india-legal-research-updates-tax-law-news\/","url_meta":{"origin":270383,"position":4},"title":"IGST on Ocean Freight for imports unconstitutional; Won&#8217;t\u00a0create a level playing field but will drive Indian shipping lines out of business: Supreme Court\u00a0","author":"Prachi Bhardwaj","date":"May 21, 2022","format":false,"excerpt":"Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax (IGST) was under scanner, the 3-judge bench of Dr. DY Chandrachud*, Surya Kant and Vikram Nath, JJ has held that since the Indian importer is liable to pay\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":305519,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/10\/23\/dhc-directs-government-to-refund-rs-7-12cr-igst-to-vodafone-paid-for-its-international-services-legal-news\/","url_meta":{"origin":270383,"position":5},"title":"Delhi High Court directs government to refund Rs. 7.12 cr to Vodafone Idea Ltd. paid as IGST towards its international services","author":"Simranjeet","date":"October 23, 2023","format":false,"excerpt":"\u201cThe authorities rejected petitioner\u2019s refund claim by mentioning that payments in respect of some of the invoices are received in advance, but respondents have not referred to any particular instance where payments in respect of any invoices are received prior to the date of invoices.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=270383"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270383\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236120"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=270383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=270383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=270383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}