https://www.taxtmi.com/caselaws?id=384894 The Authority rectified an error in an Advance Ruling order regarding the classification of certain equipment as essential parts of a ship for GST purposes. The rectification application highlighted the omission of the equipment from the list of essential parts entitled to the concessional tax rate of 5%. The Authority acknowledged the mistake as a typo-error and rectified it under section 102 of the CGST Act and MGST Act, 2017, directing the inclusion of the equipment in the list eligible for the concessional tax rate. en-us Wed, 19 Dec 2018 00:00:00 +0530 Tue, 11 Mar 2025 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384894 The Authority rectified an error in an Advance Ruling order regarding the classification of certain equipment as essential parts of a ship for GST purposes. The rectification application highlighted the omission of the equipment from the list of essential parts entitled to the concessional tax rate of 5%. The Authority acknowledged the mistake as a typo-error and rectified it under section 102 of the CGST Act and MGST Act, 2017, directing the inclusion of the equipment in the list eligible for the concessional tax rate. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384894