Apar Industries Limited ., In re
Date: June 28, 2021
Subject Matter
Marine tight cables are integral parts of warship. Reduced GST@5% is applicable. AAR ruling set-aside.
Summary
Marine-Pressure & Non-Pressure Tight Cables are essential and integral part of the warship as such these cables are customized and specially designed for use in submarine warship only under the sea and do not have any commercial application. Thes…
At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provision…