Marine tight cables are not parts of warship- Reduced 5% GST rate not available

In re Apar Industries ltd. (GST AAR Gujarat) Although there is an indirect reference to Entries No.250 and 252 of Schedule-I of the Notification No.01/2017-Integrated Tax(Rate) dated 28.06.2017 in para-2 which states that “GST is applicable @5% for goods intended for Warship application vide Sls.250 and 252 of Schedule-I of Notification No.01/2017-Integrated Tax(Rate) dated 28.06.2017”, there is no specific mention in the said certificate to the effect that the subject goods are integral parts of warship without which the warship would not come into existence or would not be completed. Al...