POS of services supplied at custom port to foreign vessels

Jeetu Kodwani (Consultant) (392 Points)

06 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 services at their Vessels located at Indian Custom ports.
That services includes clearance of paper work at indian customs.

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

Q.1 what is the Taxability & place of supply of services supplied by ABC Co. to xyz inc.