banner_ad

GST applicability supply to ship

733 views 3 replies
goods supplied to the master of ship viz items like fresh water stationery, consumables etc . to be consumed in ship. invoices are raised to international companies having no business place in india. the consideration received in foreign exchange. whether GST applicabile? since the recipient has no gst number how to report it is GSTR1
thank you in advance for replies
Replies (3)
In my opinion If ship is within tettory of India, then same is not export , You have charge IGST , as B2C supply. show B2C in GSTR1, Take others opinion as well.
Thank you for your kind and Swift reply, 🙏
If the goods are supplied to the master of a ship for consumption on the ship, and the ship is in the territorial waters of India at the time of supply, then the supply of goods will be considered as a supply within the country and GST will be applicable on it.

As per the GST law, the place of supply for goods supplied to a vessel, aircraft or a vehicle, is determined based on the location of the recipient of the supply at the time when the goods are delivered to the recipient. In this case, since the recipient is the master of the ship and the ship is in the territorial waters of India at the time of supply, the place of supply will be considered as India.Therefore, GST will be applicable on the supply of goods made to the master of the ship in India, even if the recipient of the supply does not have a GST registration number in India. The supplier will need to charge and collect the applicable GST on the value of the supply and deposit it with the government.

As for reporting the supply in GSTR-1, since the recipient does not have a GST registration number in India, the supplier will need to report the supply in GSTR-3B under the 'Inter-State supplies made to unregistered persons' section, and pay the applicable GST. It is recommended to consult a tax expert or chartered accountant to ensure compliance with the GST laws.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
07 May 2026
CA Assistant

amit desai and co

Mumbai

CA Final

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
02 May 2026
Experience Audit Manager

AGGARWAL SAMIR & CO

New Delhi

CA Inter

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
06 May 2026
Account Assistant / Article Clerk

V.K. Ranjan & Co(Chartered Accountants)

New Delhi

B.Com

View Details