https://www.taxtmi.com/caselaws?id=754936 The AAR, Andhra Pradesh ruled on GST classification of goods/spares used in warships/submarines under Entry 252 of Schedule-I of Notification 01/2017. The authority held that essential components like engines, gearboxes, propellers, diesel generators, and pumps qualify as "parts" of vessels under CTH 8901-8907, attracting 5% GST (2.5% SGST + 2.5% CGST). However, consumables, tools, and non-essential materials not integral to ship functioning were excluded from this classification. Most items in Annexure 2A qualified as essential parts, while specific items in various annexures were held chargeable at respective rates under different schedules. en-us Fri, 17 May 2024 00:00:00 +0530 Tue, 02 Jul 2024 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754936 The AAR, Andhra Pradesh ruled on GST classification of goods/spares used in warships/submarines under Entry 252 of Schedule-I of Notification 01/2017. The authority held that essential components like engines, gearboxes, propellers, diesel generators, and pumps qualify as "parts" of vessels under CTH 8901-8907, attracting 5% GST (2.5% SGST + 2.5% CGST). However, consumables, tools, and non-essential materials not integral to ship functioning were excluded from this classification. Most items in Annexure 2A qualified as essential parts, while specific items in various annexures were held chargeable at respective rates under different schedules. Case-Laws GST Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754936