https://www.taxtmi.com/caselaws?id=376992 The appellate authority modified the initial ruling, determining that Automatic Identification System (AIS) and Search and Rescue Transponder (SART) are essential parts of ships eligible for a 5% GST rate under entry 252. However, Voyage Data Recorder (VDR), Fish Finder, SONAR, and Two Way RT Walkie Talkie were deemed non-essential and not eligible for the concessional rate. en-us Thu, 14 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376992 The appellate authority modified the initial ruling, determining that Automatic Identification System (AIS) and Search and Rescue Transponder (SART) are essential parts of ships eligible for a 5% GST rate under entry 252. However, Voyage Data Recorder (VDR), Fish Finder, SONAR, and Two Way RT Walkie Talkie were deemed non-essential and not eligible for the concessional rate. Case-Laws GST Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376992