AAR: Supply of stores to foreign-going vessels taxable, unless specifically marked for export

West Bengal AAR holds applicant liable to pay IGST on supplies of stores stores like paint, rope, spare parts, electronic equipment, etc to foreign-going vessels, since the same is not specifically marked for a location outside India; Opines that, place of supply in terms of Sec. 11(b) of the IGST Act shall be a location outside India, and that a foreign going vessel anchored within the territory of India is not a place outside India and taking the stores on board such a vess...