Amendments Made: Lifeboats Classified as Additional Equipment, Not Essential Parts of Warships or Submarines.

The rectification application filed by M/s. Hindustan Shipyard Limited was disposed of with amendments to the ruling order. The request to specify a separate IGST rate was not considered, as IGST inherently includes CGST and SGST/UGST. The classification of lifeboats as additional equipment rather than essential parts of a ship was acknowledged but not entirely accepted. However, the ruling order was amended to classify serial numbers 81 and 89 as additional equipment, not essential parts of a warship/submarine, thus partially addressing the applicant's concerns.

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Issues:
Rectification of order under Section 102 read with Section 97 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017.

Analysis:
The case involves an application filed by M/s. Hindustan Shipyard Limited seeking rectification of a ruling order issued to them. The applicant requested rectifications related to the applicability of IGST on a list of equipment and the classification of lifeboats as additional equipment.

1. Applicability of IGST on allowed list of equipment's:
The applicant sought rectification to specify that the approved list of equipment should be chargeable at 5% (IGST 5%, CGST 2.5%, SGST 2.5%) under specific notifications. However, it was clarified that the tax rate under IGST is a combination of CGST and SGST/UGST, eliminating the need for a separate mention of the IGST rate. Therefore, the request for rectification on this issue was not considered.

2. Exclusion of term lifeboats from being classified as additional equipment's:
The applicant argued that lifeboats should not be classified as part of a ship but as additional equipment, requesting their removal from the list of essential equipment in the ruling order. After examination, it was acknowledged that while lifeboats are necessary for safety compliance, they are not considered parts of a ship but additional equipment. The request to delete the term "Lifeboat" was not accepted. However, based on discussions during a personal hearing, the ruling order was amended to include serial numbers 81 and 89 as additional equipment, not essential parts of a warship/submarine.

In conclusion, the rectification application was disposed of, and the ruling order was amended to reflect the classification of certain equipment as additional rather than essential parts of a ship.

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