https://www.taxtmi.com/caselaws?id=759039 The AAR Gujarat ruled that imported goods supplied on ships retain their original customs classification for GST purposes. The applicant sought reclassification under Chapter 89 claiming the goods were essential ship parts, but the authority rejected this based on HSN explanatory notes which exclude separately presented ship parts from Chapter 89. The authority held that goods supplied post-importation maintain the same classification as declared in the customs bill of entry, with GST rates applicable accordingly under the original tariff classification used during import. en-us Tue, 03 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 20:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759039 The AAR Gujarat ruled that imported goods supplied on ships retain their original customs classification for GST purposes. The applicant sought reclassification under Chapter 89 claiming the goods were essential ship parts, but the authority rejected this based on HSN explanatory notes which exclude separately presented ship parts from Chapter 89. The authority held that goods supplied post-importation maintain the same classification as declared in the customs bill of entry, with GST rates applicable accordingly under the original tariff classification used during import. Case-Laws GST Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759039