SFDS is classifiable as ‘parts of Submarine’ & falls under Chapter 8906

In re Bharat Dynamics Limited (GST AAAR Andhra Pradesh)

AAAR differed with the ruling of the Advance Ruling Authority and hereby modify the same and hold that the SFDS is classifiable as ‘parts of Submarine’ falling under Chapter 8906 and consequently attract a GST rate of five (5) percent, by virtue of entry No.252 of Schedule I in Please become a Premium member. If you are already a Premium member, login here to access the full content.