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? Held The very same question with which we are here confronted came up for decision before the High Court of Mysore in State of Mysore v. Kores (India) Ltd (26STC 87). (1) where it was held: “Whether a typewriter ribbon is a part of a typewriter is to be considered in the light of what is meant by a ...