https://www.taxtmi.com/caselaws?id=432018 Writ review of an advance ruling remains limited to jurisdictional error, perversity, or fundamental legal mistake, and the High Court will not reappreciate classification on merits where the statutory authorities have followed due process. Applying the GST rate notification, the Court held that marine paint is a distinct, standalone commodity falling under the paint entry and is not converted into a ship part merely because anti-fouling paint is required for lawful sailing. The petitioner's reliance on other precedents was distinguished on statutory and factual grounds. The advance ruling authorities' classification of marine paint was therefore upheld. en-us Thu, 22 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432018 Writ review of an advance ruling remains limited to jurisdictional error, perversity, or fundamental legal mistake, and the High Court will not reappreciate classification on merits where the statutory authorities have followed due process. Applying the GST rate notification, the Court held that marine paint is a distinct, standalone commodity falling under the paint entry and is not converted into a ship part merely because anti-fouling paint is required for lawful sailing. The petitioner's reliance on other precedents was distinguished on statutory and factual grounds. The advance ruling authorities' classification of marine paint was therefore upheld. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432018