https://www.taxtmi.com/caselaws?id=369348 The Authority for Advance Ruling (AAR) determined that specific goods supplied by the applicant, including GPS, Echo Sounder, Radar, and other essential equipment, qualify as parts of ships under certain GST headings, making them eligible for a concessional GST rate of 5%. However, additional equipment listed by the applicant was not deemed essential parts of a ship and thus did not qualify for the concessional rate. The ruling clarified the classification of goods based on their essentiality to the ship's functionality, providing clarity on the applicable GST rate for different marine equipment. en-us Wed, 18 Jul 2018 00:00:00 +0530 Fri, 23 Aug 2019 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369348 The Authority for Advance Ruling (AAR) determined that specific goods supplied by the applicant, including GPS, Echo Sounder, Radar, and other essential equipment, qualify as parts of ships under certain GST headings, making them eligible for a concessional GST rate of 5%. However, additional equipment listed by the applicant was not deemed essential parts of a ship and thus did not qualify for the concessional rate. The ruling clarified the classification of goods based on their essentiality to the ship's functionality, providing clarity on the applicable GST rate for different marine equipment. Case-Laws GST Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369348