Kunthunath Trading & Investments Pvt Ltd ., In re
Date: February 27, 2025
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): P Gojamgunde, Priya Jadhav
Subject Matter
Fish finders do not qualify as integral parts of vessels
Summary
The case concerns the applicant, engaged in trading fish finders, who sought clarity on whether these devices qualify as parts of vessels listed under specific headings (8901 - 8907) for tax classification purposes, thereby attracting a GST rate of 5…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and vices Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter , referred to as “the CGST Act and MGST Act”…