AdvertisementTaxation of Cruise Ships in India Section 44BBC and the Star Cruises Ruling: Reading the New Regime Through an Old DisputeThe content is a Regulatory Update discussing the introduction of Section 44BBC alongside the Supreme Court’s ruling in Director of Income-tax (International Taxation) v. Star Cruises (India) (P.) Ltd. This is exactly the fault line the Assessing Officer exploited in the Star Cruises assessments. The Star Cruises FactsStar Cruises (India) Pvt. of gross receipts from carriage of passengers which nearly triple the 7.5% rate Star Cruises fought to preserve. Section 44BBC simply changes the consequence of that holding for cruise ships specifically, by moving them to a separate, self-contained code altogether.