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AAR West Bengal: Supplies to Foreign Going Vessels not Zero-Rated Unless Marked Specifically - (21 Nov 2019)

CUSTOMS

Authority for Advance Ruling West Bengal has ruled that 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.

Tags : AAR WEST BENGAL   VESSELS  

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