GST on Marine pressure & non-pressure tight cables supplied to Navy

In re Apar Industries Ltd. (GST AAAR Gujarat) Marine pressure tight cables and non-pressure tight cables manufactured and supplied by the applicant to the Indian Navy are essential and integral parts of the submarine warship and hence the benefit of reduced rate of GST of 5% is available to the appellant as per Sr. No. 252 of Notification No.01/2017-Integrated Tax (Rate) dated 28th June, 2017. The appellant M/s. Apar Industries limited, Valsad is eligible to avail the benefit of GST @5% applicable as per Entries 252 of Schedule-I of Notification No.01/2017-Integrated Tax (Rate) dated 28th June...