Hindustan Shipyard Limited ., In re

Date: September 29, 2024

Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Ravi Sankar, Laxmi Narayana
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Subject Matter

Rectification Order: Application of reduced tax rate on inputs used for constructing warships and submarines

Summary

The case involves M/s. Hindustan Shipyard Limited (HSL), which filed a rectification application under Section 102 read with Section 97 of both the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017. This…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  ANDHRA PRADESH (Under Section 102 read with section 97 of Central Goods and Services Tax Act,2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) (Rectification of order under section 102 read with section 97 of Central Goods and Service Tax Act,2017 and Andhra Pradesh Goods and Services Tax Act, 2017) for the order number AAR…

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