AAR: clarified what qualifies as parts of warships/submarines for GST. Engines, gearbox, propellers are considered integral.
Case-Laws
GST
The Advance Ruling Authority (ARA) addressed the interpretation of the expression “parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” in specific notifications. The key issue was whether the goods/spares used were parts of warships/submarines. The ARA held that essential components like engines, gearbox, propeller, etc., are integral part
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