https://www.taxtmi.com/caselaws?id=758419 AAR Andhra Pradesh ruled that the applicant's services to a naval vessel do not qualify as maintenance, repair or overhaul services under Entry 25(ib) of Notification 11/2017 Central Tax (Rate) as amended by Notification 02/2021. The services were characterized as upgradation/renovation works constituting a works contract involving supply and installation of goods rather than conventional MRO services. The applicant cannot avail concessional tax rates or full input tax credit as the work primarily involves upgradation and installation activities without a specific maintenance agreement with the Naval Dockyard. en-us Mon, 15 Jul 2024 00:00:00 +0530 Sat, 10 May 2025 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758419 AAR Andhra Pradesh ruled that the applicant's services to a naval vessel do not qualify as maintenance, repair or overhaul services under Entry 25(ib) of Notification 11/2017 Central Tax (Rate) as amended by Notification 02/2021. The services were characterized as upgradation/renovation works constituting a works contract involving supply and installation of goods rather than conventional MRO services. The applicant cannot avail concessional tax rates or full input tax credit as the work primarily involves upgradation and installation activities without a specific maintenance agreement with the Naval Dockyard. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758419