GST Rate Applicability on Works Contract for Naval Dockyard

In re Visakha Trades (GST AAR Andhra Pradesh) In the case of In re Visakha Trades, the applicant sought clarification regarding the applicable GST rate and input tax credit eligibility for a contract awarded by the Naval Dockyard, Visakhapatnam. The contract involved habitability upgrades onboard the INS Ranveer, including the installation of various fittings and furniture. The applicant argued that the services fall under “Maintenance, Repair, or Overhaul” (MRO) services for ships, qualifying for a concessional 5% GST rate as per Notification No. 11/2017, amended by Notification N...