https://www.taxtmi.com/caselaws?id=762410 The rectification application filed by M/s. Hindustan Shipyard Limited was disposed of with amendments to the ruling order. The request to specify a separate IGST rate was not considered, as IGST inherently includes CGST and SGST/UGST. The classification of lifeboats as additional equipment rather than essential parts of a ship was acknowledged but not entirely accepted. However, the ruling order was amended to classify serial numbers 81 and 89 as additional equipment, not essential parts of a warship/submarine, thus partially addressing the applicant's concerns. en-us Mon, 30 Sep 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762410 The rectification application filed by M/s. Hindustan Shipyard Limited was disposed of with amendments to the ruling order. The request to specify a separate IGST rate was not considered, as IGST inherently includes CGST and SGST/UGST. The classification of lifeboats as additional equipment rather than essential parts of a ship was acknowledged but not entirely accepted. However, the ruling order was amended to classify serial numbers 81 and 89 as additional equipment, not essential parts of a warship/submarine, thus partially addressing the applicant's concerns. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762410