GST on Submarine Fired Decoy System (SFDS)

In re Bharat Dynamics Limited (GST AAR Andhra Pradesh) Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated 28.07.2017 ? The issue at hand is to examine whether the Submarine Fired Decoy System (SFDS) proposed to be supplied by the applicant is classifiable as ‘parts of submarine under Chapter Heading 8906 and, therefore, attract a GST rate of 5% by virtue...