A S Moloobhoy Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 14, 2019
- Type:
- Advance Ruling
Subject
‘Automatic Identification System'(AIS),’Navigational telex and Walkie Talkie' (NAVTEX) and ‘SART’ are essential parts of ship and attract 5% GST
Summary
Question :- Whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 897” under entry 252 of Schedule 1 of CST Notification No. 01/2017-Ce…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…