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of Classification of goods - rate of GST - import of various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the ship “sea worthy” - A walkie-talkie has general application and cannot said to be specific to the functioning of the ship - thus, the walkie-talkie would not form part of the ship - However, Automatic Identification and ‘SART’ are part of ship.
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