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WILHELMSEN MARITIME SERVICES PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Pranav Mehta
Res. Counsel
Na

Petitioner / Applicant

WILHELMSEN MARITIME SERVICES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jun 15, 2019
Order No.

GST-ARA-136/2018-19/B-71

Citation

2019(6) TAXREPLY 734
Original Order
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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” respectively] by M/s. WILHELMSEN MARITIME SERVICES PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the delivery of goods to the owner of the ship proceeding to foreign port at the Indian port is an “export of goods” as per the section 16 of the Integrated Goods and Service Tax Act, 2017? 2. WMSPL has w.e.f. 1.7.2017 levied and paid GST under protest on all its “Maritime Products” supplies. If the supply is exports as per section 16 then, will WMSPL will be liable to claim refund for zero rated supply i.e.; exports? 3. If at all ta....

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