Place of supply of Goods supplied to vessels

Jeetu Kodwani (Consultant) (412 Points)

05 June 2023  
dear experts

kindly give your opinion on the below example.

ABC co is located in India
XYZ Inc is located in USA

XYZ Inc sent their vessels at Indian ports for repairs & Maintenance.

ABC supplies the FMCG goods at their Vessels located at Indian Custom ports.
That goods includes Food, water, some tools etc for vessel staffs & members.

ABC prepare the shipping bills on that supply and received the consideration in USD from XYZ Inc.

Q.1 what is the Taxability & place of supply of goods supplied by ABC Co.?