GST on items used in construction and operation of warships & submarines

In re Hindustan Shipyard Limited (GST AAR Andhra Pradesh)

The case of Hindustan Shipyard Limited before the GST Authority in Andhra Pradesh revolves around determining whether various inputs used in ship construction qualify for concessional GST rates under Entry No.252 of Schedule-I of Notification No.01/2017. Hindustan Shipyard, a government undertaking, sought clarification on whether items like engines, generators, and other equipment are considered integral parts of warships and submarines.

Hindustan Shipyard Limited argued that numerous inputs listed in Annexures 2A, 2

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