AAR: Goods supplied to vessel from Bonded Warehouse exempt from GST, however, supplies from non-Bonded Warehouse, taxable

Maharashtra AAR rules on taxability of goods delivered from Bonded or Non-Bonded Warehouses to the owner of ship proceeding to foreign port at the Indian port as export of goods as per Section 16 of IGST Act, 2017; Notes that the applicant imports ‘Marine Products’ from its parent company located abroad which are stored either at Bonded or Non-Bonded Warehouses and sells it to Owner/Operator of ship proceeding to foreign port not having an place of business in India; Expl...