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Place of supply for B2B MRO services in respect of ships/ vessels to be the location of the service recipient

The Ministry of Finance issued Press Release dated May 28, 2021 pertaining to decisions taken in 43rd GST Council meeting wherein following recommendations were made to make place of supply of B2B supply of Maintenance, Repair and Overhaul (“MRO”) Services in respect of ships/ vessels as location of recipient of service.

Source: a2ztaxcorp.com

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