https://www.taxtmi.com/caselaws?id=403006 Marine pressure tight cables and marine non-pressure tight cables supplied for warships do not qualify as "parts" of warships under Entry 252 of Schedule I to Notification No. 01/2017-Integrated Tax (Rate) unless they are shown to be integral and essential component parts of the vessel. The common parlance test was applied to the term "parts", and the notification was read as granting the 5% rate only where the goods are necessary for the completeness of the ship itself. Mere intended use in warships, or support from an end use certificate, is insufficient. On the facts, the cables were not established as indispensable to the warship, so the concessional GST rate was unavailable. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403006 Marine pressure tight cables and marine non-pressure tight cables supplied for warships do not qualify as "parts" of warships under Entry 252 of Schedule I to Notification No. 01/2017-Integrated Tax (Rate) unless they are shown to be integral and essential component parts of the vessel. The common parlance test was applied to the term "parts", and the notification was read as granting the 5% rate only where the goods are necessary for the completeness of the ship itself. Mere intended use in warships, or support from an end use certificate, is insufficient. On the facts, the cables were not established as indispensable to the warship, so the concessional GST rate was unavailable. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403006