Hindustan Shipyard Limited ., In re
Date: May 17, 2024
Subject Matter
Application of reduced tax rate on inputs used for constructing warships and submarines
Summary
The case law involves M/s. Hindustan Shipyard Limited seeking an advance ruling on whether certain inputs used for constructing warships and submarines are to be considered as parts of warships/submarines and therefore eligible for a reduced GST rate…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria and have the same provisions in…