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TaxReply India Pvt Ltd

Fairmacs Ship Stores Private Limited
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

J.V.M SARMA
AMARESH KUMAR
Pet. Counsel
K.v.j.l.n. Sastry
Res. Counsel
Na

Petitioner / Applicant

Fairmacs Ship Stores Private Limited
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Jan 25, 2018
Order No.

AAR/AP/01(GST)/2017

Citation

2018(1) TAXREPLY 11
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ORDER

M/s FAIRMACS SHIP STORES PRIVATE LIMITED (hereinafter also referred as an applicant), having GSTIN 37AAACF1406C1ZC are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962 for storage of duty free ship stores imported without payment of duty for supply to Indian Naval / Coast Guard ships and Ocean going merchant ships. 2. The applicant seeks Advance Ruling under Section 104 of CGST & SGST Acts' 2017 for the following questions:- i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ? ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- Ocean going merchant vessels on foreign run. Indian Naval Ships Indian Coast Guard Ships or from their authorized agents. 3. The Jurisdictional o....

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25
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)