Amended provision for taxation of maintenance, repair or overhaul service for ships and other vessels

The Department of Revenue through notification dated 2nd June, 2021, in order to prevent double taxation or non-taxation of the supply of a service, has clarified the jurisdiction at which Supply of maintenance, repair or overhaul service in respect of ships and other vessels, their engines and other components or parts supplied to a person for use in the course or furtherance of business shall be taxed. These services shall be taxed at the place of supply of services which shall be the location of the recipient of service.