Case LawGST-ARA- 39/2020-21/B-58
Exide Industries Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- September 9, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Supply of batteries for use in warships such as submarines of the Indian Navy attracts 5% GST
Exemption
Summary
We find that batteries are such essential components without which, the submarines would not be complete. These are very much integral for the functioning of submarines and can also be separated for repair/replacement. When we refer to the definition…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Exide Industries Limited the applicant, seeking an advance ruling in respect of the following question. Whether the supply of batteries by t…