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GST on parts of diesel marine engine or genset supplied to Indian Navy
Case Law Details
- Case Name
- In re Cummins India Limited (GST AAR maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Cummins India Limited (GST AAR Maharashtra)
Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907’ in terms of Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28 6-2017?
Answered in the affirmative, only if they are used in diesel marine engine or genset which are further used in ships and vessels falling under chapter headings 8902, 8904, 8905, 8906 and 8907 of the GST Tariff.
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