https://www.taxtmi.com/caselaws?id=415807 The parts of diesel marine engines or gensets supplied to the Indian Navy by M/s. Cummins India Limited are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST if used in ships and vessels classified under specific headings of the GST Tariff. The Authority found that the parts qualified for the concessional rate based on supporting documents, ruling in favor of the applicant's interpretation. The issue of whether the supply of parts and repair services constitutes a "composite supply" was not conclusively addressed in this ruling. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415807 The parts of diesel marine engines or gensets supplied to the Indian Navy by M/s. Cummins India Limited are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST if used in ships and vessels classified under specific headings of the GST Tariff. The Authority found that the parts qualified for the concessional rate based on supporting documents, ruling in favor of the applicant's interpretation. The issue of whether the supply of parts and repair services constitutes a "composite supply" was not conclusively addressed in this ruling. Case-Laws GST Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415807