https://www.taxtmi.com/caselaws?id=417873 The AAR Maharashtra ruled on GST classification for RO Plant/system supply to Indian Navy/Coast Guard. For normal course supply, the RO system falls under HSN 8421 attracting 18% GST. For RO systems installed on warships, the authority held these are additional equipment, not essential ship parts, as ships can sail without them. The equipment serves crew necessity rather than ship functionality. Therefore, concessional GST rates under Sr. No. 252 for ship parts don't apply, maintaining 18% GST rate for both scenarios. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417873 The AAR Maharashtra ruled on GST classification for RO Plant/system supply to Indian Navy/Coast Guard. For normal course supply, the RO system falls under HSN 8421 attracting 18% GST. For RO systems installed on warships, the authority held these are additional equipment, not essential ship parts, as ships can sail without them. The equipment serves crew necessity rather than ship functionality. Therefore, concessional GST rates under Sr. No. 252 for ship parts don't apply, maintaining 18% GST rate for both scenarios. Case-Laws GST Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417873