Marine paints cannot be considered a Part of Ship under GST Laws

In re Jotun India Private Limited (GST AAR Maharashtra)

Issue-  

Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under SI No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017?

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