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 Notification No. 1/2017 – Central Tax (Rate) dt: 28.06.2017 . FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax...