Bharat Dynamics Limited ., In re
Date: February 10, 2021
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, A Syam Sundar
Subject Matter
Submarine Fired Decoy System falls under HSN 9306 attracting 18% GST
Summary
Question: “Whether the Submarine Fired Decoy System (SFDS) proposed to be supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue o…
1. 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 provis…