Clarification Sought on GST Rate for Ship Supplies; Classification Consistent with Customs Bill of Entry.

Case-Laws – GST – Highlights – The applicant sought clarification on the applicability of GST rate under notification No. 1/2017-Central Tax (Rate) for imported goods/spares supplied on ships. The applicant claimed these goods are essential parts of the

Clarification Sought on GST Rate for Ship Supplies; Classification Consistent with Customs Bill of Entry.
Case-Laws
GST
The applicant sought clarification on the applicability of GST rate under notification No. 1/2017-Central Tax (Rate) for imported goods/spares supplied on ships. The applicant claimed these goods are essential parts of the ship to make it seaworthy. However, the HSN explanatory notes of Chapter 89, under which the applicant wants the goods classified after import, excl

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