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TaxReply India Pvt Ltd

NSK SHIP MANAGEMENT PRIVATE LIMITED
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

NSK SHIP MANAGEMENT PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Jun 30, 2022
Order No.

TN/26/ARA/2022

Citation

2022(6) TAXREPLY 6014
Original Order
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ORDER

NSK SHIP MANAGEMENT PRIVATE LIMITED, 447-482, Khivraj Complex-I, 3rd Floor, Anna Salai, Chennai-600035 (hereinafter called the Applicant or NSKI) are registered under GST with GSTIN33AAHCN0274F1ZR. The applicant has sought Advance Ruling on the following question:- Whether the vessel support services provided by the applicant to its group company outside India qualify as “Export of services” under GST? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/-each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they are a Private Limited Company registered in India and is engaged in providing support services relating to vessel management to its group company, namely New Shipping Kaisha Ltd, Japan (hereinafter referred to as “NSKJ”), a company registered under the laws of Japan, for the v....

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