- For the purposes of this Chapter, a ship is a qualifying ship if-(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 seagoing 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;[* * *] [ Clause (vii) omitted by Act 18 of 2005, Section 36 (w.e.f. 1.4.2006).](viii)a qualifying ship which is used as a fishing vessel for a period of more than thirty days during a previous year.
