Case Law Details
Case Name : In re SubCom Projects India Private Limited (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re SubCom Projects India Private Limited (CAAR Mumbai)
Background: SubCom Projects India Pvt. Ltd., a 99.99% subsidiary of SubCom, LLC (USA), approached the Central Authority for Advance Rulings (CAAR), Mumbai seeking clarity on the eligibility for exemption from Basic Customs Duty (BCD) under Sl. No. 555 and Integrated Goods and Services Tax (IGST) under Sl. No. 557C of Notification No. 50/2017-Customs, dated 30 June 2017. The query concerned the import of a cable laying vessel, a specialized ship designed to lay and repair submarine cables for telecommunication and internet services in In...
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