Case LawAAR No. 06/AP/GST/2020
Ocean Sparkle Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- February 24, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
Tug Jupiter let out under a charter for 730 days is classifiable under SAC 9966
Classification
Summary
Q) Whether the Tug Jupiter that the Applicant has let out under a charter for 730 days (with an option to extend the contract one year more) is classifiable under SAC 996602 as ‘Rental Services of water vessels including passenger vessels, frei…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Ocean Sparkle Limited, (hereinafter referred to as applicant), registered under the Goods & Service Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain…