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    <title>2018 (9) TMI 1105 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling determined that marine paints are not considered parts of ships and are not eligible for the concessional IGST rate of 5%. The paints are to be classified under CTH 3208 and 3209, subject to 28% IGST. The ruling was against the applicant&#039;s contention that marine paints should be classified as integral parts of ships under specific provisions.</description>
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      <description>The Authority for Advance Ruling determined that marine paints are not considered parts of ships and are not eligible for the concessional IGST rate of 5%. The paints are to be classified under CTH 3208 and 3209, subject to 28% IGST. The ruling was against the applicant&#039;s contention that marine paints should be classified as integral parts of ships under specific provisions.</description>
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