https://www.taxtmi.com/caselaws?id=372384 The Authority determined that only specific items integral to a ship's functionality listed in Annexure B qualify as "Parts of goods" under entry number 252 of the Notification No 01/2017-Integrated Tax (Rate) and are eligible for a 5% GST rate. Items not meeting this criteria will be taxed differently. The Authority did not address inquiries regarding procedures with vendors or eligibility for input tax credit, deeming them beyond its jurisdiction. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 28 Mar 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372384 The Authority determined that only specific items integral to a ship's functionality listed in Annexure B qualify as "Parts of goods" under entry number 252 of the Notification No 01/2017-Integrated Tax (Rate) and are eligible for a 5% GST rate. Items not meeting this criteria will be taxed differently. The Authority did not address inquiries regarding procedures with vendors or eligibility for input tax credit, deeming them beyond its jurisdiction. Case-Laws GST Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372384