https://www.taxtmi.com/caselaws?id=376413 Marine paint supplied for ships, including anti-fouling paint, is not a "part" of goods of heading 8907 under Sr. No. 252 of Schedule I to Notification No. 1/2017-Central Tax (Rate). Applying the ordinary meaning of "parts" because GST law does not define the term, the AAAR held that a part must be integral and essential to completion of the whole article; a product that merely protects, improves durability, or facilitates use does not qualify. Marine paint has an independent identity and independent uses, and a ship can sail without it. Compliance with anti-fouling requirements under the Merchant Shipping Act, 1958 did not change its classification. en-us Tue, 05 Feb 2019 00:00:00 +0530 Fri, 07 Mar 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376413 Marine paint supplied for ships, including anti-fouling paint, is not a "part" of goods of heading 8907 under Sr. No. 252 of Schedule I to Notification No. 1/2017-Central Tax (Rate). Applying the ordinary meaning of "parts" because GST law does not define the term, the AAAR held that a part must be integral and essential to completion of the whole article; a product that merely protects, improves durability, or facilitates use does not qualify. Marine paint has an independent identity and independent uses, and a ship can sail without it. Compliance with anti-fouling requirements under the Merchant Shipping Act, 1958 did not change its classification. Case-Laws GST Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376413