JKNP & ASSOCIATES

(a)  it is a sea going ship or vessel of fifteen net tonnage or more;

(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

(c)  a valid certificate in respect of such ship indicating its net tonnage is in force,

but does not include—

(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;

(ii)  fishing vessels;

(iii) factory ships;

(iv) pleasure crafts;

(v)  harbour and river ferries;

(vi) offshore installations;

(vii) [***]

(viii) a qualifying ship which is used as a fishing vessel for a period of more than thirty days during a previous year.