This notification amends Notification No. 04/2019–Integrated Tax by inserting a new entry to specify the place of supply for maintenance, repair or overhaul (MRO) services of ships and other vessels. It provides that the place of supply shall be the location of the recipient of service when such services are supplied for business purposes. The amendment aims to prevent double taxation or non-taxation and ensure uniform application of GST provisions. The notification takes effect from 2 June 2021.

Issued for earlier notification?
Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.