Case Law Details
Case Name : In re Imtiyaz Kaiyum Barvatiya (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Imtiyaz Kaiyum Barvatiya (GST AAR Gujarat)
In the case of In re Imtiyaz Kaiyum Barvatiya before the Gujarat Authority for Advance Ruling (AAR), the central issue was whether the supply of certain marine equipment could be reclassified under specific GST entries to avail a 5% GST rate. The applicant, Imtiyaz Kaiyum Barvatiya, engages in the import and supply of critical marine equipment, claiming these items are essential for making ships “sea-worthy.” They argued that despite the Customs classification, these goods should be class
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