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Gujarat vat rebate

Samir Gohel (proprietor) (28 Points)

12 September 2013

I have a query that

one of my party supply the goods and provision items and stores to ship at dahej for crew members

can my party avail the vat rebat on supply to ships

thanks in advance

with warm regards

Samir Gohel

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2 Replies

CA Jiten Thacker (Practising CA) (26 Points)
Replied 17 February 2014

No. For claiming expor tbenefit, you must have shipping bill and also goods must be exported out of India to a specific country. In your case, since there will no shipping bill and also goods are consumed by crew members so no question of expor to specific country. There have been many judgements disallowing export benefits in this type of transaction. And recently the department has issued notice of demand in numerous cases.

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Manish (Owner) (26 Points)
Replied 20 February 2016

we are working as Ship Chandler at Indian Ports, pls revert whether there is any VAT/CST applicable if we sell material i.e. Ship Consumable store like Spare parts, engine parts, general store etc.

WE sell to: Foreign Party (who is owner or management company of the vessel)

Deliever to: Ship (at any port of india)

Shipping bill: White Shipping for Export of Duty free goods

Payment: From Owner or mangement company of the vessel

Currency: US$

Vessel: In Foreign Run

whether vat/cst is applicable to buyer (who is in foreign country) or not.

if yes then what will be VAT/CST rate,

as we buy from Maharastra state and deliver the same to vessel which is at Vizag port and buyer is in foreign.

kindly suggest.

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