https://www.taxtmi.com/caselaws?id=418400 A customized decoy system permanently fitted in a submarine and used solely for its operational protection was treated as an integral and essential part of the warship, not as an independent good. Its lack of separate market use and its close functional nexus with the submarine supported classification under Chapter 8906 as parts of submarine. On that basis, the supply was held eligible for GST at 5% under Entry No. 252 of Schedule I. en-us Thu, 20 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418400 A customized decoy system permanently fitted in a submarine and used solely for its operational protection was treated as an integral and essential part of the warship, not as an independent good. Its lack of separate market use and its close functional nexus with the submarine supported classification under Chapter 8906 as parts of submarine. On that basis, the supply was held eligible for GST at 5% under Entry No. 252 of Schedule I. Case-Laws GST Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418400