{"id":69521,"date":"2024-07-03T08:45:18","date_gmt":"2024-07-03T03:15:18","guid":{"rendered":""},"modified":"2024-07-03T08:45:18","modified_gmt":"2024-07-03T03:15:18","slug":"aar-clarified-what-qualifies-as-parts-of-warships-submarines-for-gst-engines-gearbox-propellers-are-considered-integral","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69521","title":{"rendered":"AAR: clarified what qualifies as parts of warships\/submarines for GST. Engines, gearbox, propellers are considered integral."},"content":{"rendered":"<p>AAR: clarified what qualifies as parts of warships\/submarines for GST. Engines, gearbox, propellers are considered integral.<br \/>Case-Laws<br \/>GST<br \/>The Advance Ruling Authority (ARA) addressed the interpretation of the expression &#8220;parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79066\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR: clarified what qualifies as parts of warships\/submarines for GST. Engines, gearbox, propellers are considered integral.Case-LawsGSTThe Advance Ruling Authority (ARA) addressed the interpretation of the expression &#8220;parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907&#8221; in specific notifications. The key issue was whether the goods\/spares used were parts of warships\/submarines. The ARA held &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69521\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;AAR: clarified what qualifies as parts of warships\/submarines for GST. Engines, gearbox, propellers are considered integral.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69521","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69521"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69521\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}