Naval vessel services focused on upgrades and installations don't qualify as MRO services, missing tax concessions.
Case-Laws
GST
The applicant's services related to a naval vessel do not qualify as “Maintenance, repair or overhaul services” (MRO services) under Entry 25(ib) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 02/2021-Central Tax (rate) dated 02.06.2021. The services provided by the applicant, while related to a naval vessel, do
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