AAR : Outward supplies to foreign-run merchant vessels constitutes 'exports', treated as 'zero-rated' supplies

Andhra Pradesh AAR holds that outward supplies made to, a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian Coast guard ships, will be treated as ‘exports’; Notes that applicant imports goods such as cosmetics, toiletries, food products, etc. which is kept in special warehouse without collecting duties, furthermore, all these goods are also manufactured outside India and supplied to applicant from stores maintained in SEZ units; Refers ...