Bharat Electronics Limited ., In re
Date: August 26, 2019
Subject Matter
Systems, sub-systems and onboard spares supplied for use in the Warships, Vessels and Submarines meant for Indian Navy attract 5% GST
Summary
Q) Whether the various systems, sub-systems and onboard spares supplied by the applicant for use in the Warships, Vessels and Submarines meant for Indian Navy and Shipbuilders, attracts 5% GST? A) Various systems, sub-systems and onboard spares…
M/s Bharat Electronics Ltd, (called as the ‘Applicant’ hereinafter), Jalahalli, Bengaluru – 560013, having GSTIN number 29AAACB5985C1ZL, have filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Ac…