A S Moloobhoy Private Limited ., In re
Date: February 14, 2019
Subject Matter
‘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…
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…