https://www.taxtmi.com/caselaws?id=759039 Imported goods supplied later to ship owners could not be reclassified at the stage of onward supply as parts of vessels under headings 8901, 8902, 8904, 8905, 8906 or 8907 for purposes of Entry 252 of Notification No. 1/2017-Central Tax (Rate). The AAR applied the principle that classification follows the character of the goods as imported and does not change merely because the same goods are resupplied in a different taxable context. Because the applicant had accepted the customs classification at import and the goods remained unchanged, the lower GST rate of 5% was unavailable. HSN notes for Chapter 89 and the cited rulings did not justify a fresh reclassification on these facts. 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 Imported goods supplied later to ship owners could not be reclassified at the stage of onward supply as parts of vessels under headings 8901, 8902, 8904, 8905, 8906 or 8907 for purposes of Entry 252 of Notification No. 1/2017-Central Tax (Rate). The AAR applied the principle that classification follows the character of the goods as imported and does not change merely because the same goods are resupplied in a different taxable context. Because the applicant had accepted the customs classification at import and the goods remained unchanged, the lower GST rate of 5% was unavailable. HSN notes for Chapter 89 and the cited rulings did not justify a fresh reclassification on these facts. Case-Laws GST Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759039