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FIVE STAR SHIPPING
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Ranjeet Mahtani
Abhinay Kapoor
Res. Counsel
Na

Petitioner / Applicant

FIVE STAR SHIPPING
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Apr 18, 2018
Order No.

GST-ARA-18/2017-18/B-26

Citation

2018(4) TAXREPLY 104
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ORDER

PROCEEDINGS (under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Five Star Shipping, the applicant, seeking an advance ruling in respect of the following question : A.1 Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes “composite supply” with the principal supply of consultancy service? A.2 Whether the place of supply of MCS (as a composite supply) will be determined in terms of Section 13(2)(a) of the Integrated Goods and Services Tax, 2017 (“IGST Act”), i.e. the ‘location of recipient of service’? B.1 In the alternate, where services are provided to foreign ship owners distinctively as s....

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