{"id":69990,"date":"2024-09-13T08:32:31","date_gmt":"2024-09-13T03:02:31","guid":{"rendered":""},"modified":"2024-09-13T08:32:31","modified_gmt":"2024-09-13T03:02:31","slug":"naval-vessel-services-focused-on-upgrades-and-installations-don-39-t-qualify-as-mro-services-missing-tax-concessions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69990","title":{"rendered":"Naval vessel services focused on upgrades and installations don&#39;t qualify as MRO services, missing tax concessions."},"content":{"rendered":"<p>Naval vessel services focused on upgrades and installations don&#39;t qualify as MRO services, missing tax concessions.<br \/>Case-Laws<br \/>GST<br \/>The applicant&#39;s services related to a naval vessel do not qualify as &#8220;Maintenance, repair or overhaul services&#8221; (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<\/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=81301\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The applicant&#8217;s services related to a naval vessel do not qualify as &#8220;Maintenance, repair or overhaul services&#8221; (MRO services) under Entry 25(ib) of Notification No. 11\/2017 Central Tax (Rate) dated 28.06.2017 as amended by<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69990","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69990","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=69990"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69990\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}