Bharat Dynamics Limited ., In re
Date: January 20, 2022
Subject Matter
Submarine Fired Decoy System falls under HSN 8906 attracting 5% GST. AAR ruling Set-aside
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…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Good…