https://www.taxtmi.com/caselaws?id=386220 The authority ruled that Marine Duty hydraulic equipment and its parts designed for fitting on a barge are subject to GST at 5% (CGST 2.5% and SGST 2.5%) or IGST at 5%. The equipment is considered essential for the barge's operation and custom-manufactured, making it eligible for the lower GST rate. Additionally, the applicant can claim input tax credit for indigenous and imported inputs used in manufacturing the equipment if the GST rate is determined as 5%. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 12 Dec 2019 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386220 The authority ruled that Marine Duty hydraulic equipment and its parts designed for fitting on a barge are subject to GST at 5% (CGST 2.5% and SGST 2.5%) or IGST at 5%. The equipment is considered essential for the barge's operation and custom-manufactured, making it eligible for the lower GST rate. Additionally, the applicant can claim input tax credit for indigenous and imported inputs used in manufacturing the equipment if the GST rate is determined as 5%. Case-Laws GST Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386220