115VD. For the purposes of this Chapter, a ship is a qualifying ship if\u2014<\/p>\n
(a) it is a sea going ship or vessel of fifteen net tonnage or more;<\/p>\n
(b) it is a ship registered under the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India in respect of which a licence has been issued by the Director-General of Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958); and<\/p>\n
(c) a valid certificate in respect of such ship indicating its net tonnage is in force,<\/p>\n
but does not include\u2014<\/p>\n
(i) a sea going ship or vessel if the main purpose for which it is used is the provision of goods or services of a kind normally provided on land;<\/p>\n
(ii) fishing vessels;<\/p>\n
(iii) factory ships;<\/p>\n
(iv) pleasure crafts;<\/p>\n
(v) harbour and river ferries;<\/p>\n
(vi) offshore installations;<\/p>\n
(vii) [***]<\/p>\n
(viii) a qualifying ship which is used as a fishing vessel for a period of more than thirty days during a previous year.<\/p>\n","protected":false},"excerpt":{"rendered":"
115VD. For the purposes of this Chapter, a ship is a qualifying ship if\u2014 (a) [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3517,446],"tags":[],"yst_prominent_words":[3534,3522,3528,3533,3524,3519,3559,3531,3526,3520,3518,3564,3563,3561,3558,3560,3562,3532,3525,3521],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3995"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3995"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3995\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3995"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}