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Combined wire Rope not Part of fishing Vessel & not eligible for 5% GST Rate
Case Law Details
- Case Name
- In re Shakti Marine Electric Corporation (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Shakti Marine Electric Corporation (GST AAR Gujarat)
Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No. 1/2017-ITR is applicable in the case ‘Combined Wire Rope’ used as a part of Fishing Vessel?
Goods whenever used as a parts of fishing vessel/vessel it attract 5% GST as per entry No. 252 of Notification No. 1/2017-Central Tax (Rate) dated 28-6-2017 otherwise it will attract applicable GST rate of the goods.
In the instant case Combined Wire Rope ...
