Shoft Shipyard P Ltd ., In re
Date: June 25, 2025
Subject Matter
GST is not applicable to the interest and costs arising from arbitration due to the pre-GST nature of the underlying transactions
Summary
In this case, M/s. Shoft Shipyard P Ltd. (the applicant) engaged in ship construction received a work order from Goa Shipyard Ltd (GSL). They claimed that while all payments were made, one payment of ₹1.39 crore relating to an invoice dated 20.5.2010…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Shoft Shipyard P Ltd., 5,7,8,9,11,12,13,19,21 & 21, 0 flI3haruch Dahaj Road, Kaladhara Road, Bharuch, Gujarat 392 130 for short applicant’] is registered under GST and their GSTIN is 24AAI ICS6554M1ZV. 2. The applicant in his application has stated as follows: the applicant, received a work order no. 703002 dated 21.5.2…