AAR : Supply of Marine Fuel Additive Chemicals to vessel outside taxable territory, without physical import, a ‘non-taxable supply’

Maharashtra AAR holds that, supply of marine fuel additive chemicals to be delivered to vessel at Singapore Port, without bringing the same physically into India, pursuant to purchase order (PO) placed by Indian customer, is a non-taxable supply as defined u/s 2(78) of CGST Act, 2017; Notes that applicant, an authorized dealer of a company registered in England and Wales, places an order on said Company upon receipt of PO, who delivers goods at Singapore Port; Accepting appli...