Cummins India Limited ., In re
Date: December 9, 2021
Subject Matter
Parts of diesel marine engine or genset supplied to the Indian Navy are chargeable to 5% GST
Summary
Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907’ in term…
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. Cummins India Limited , the applicant, seeking an advance ruling in respect of the following question. Whether parts of diesel marine engine or&nb…