9911796707
TMI Blog2024 (11) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 - HELD THAT:- The contention of the applicant has been examined in the light of the original order and noticed that there are some additional equipments which are required to be made available on a ship as additional safety measure in compliance with certain statutory provisions. Though these are also to be compulsorily made available on a vessel and ship but cannot be taken t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Goods and Services Tax Act, 2017) for the order number AAR No. 08/ AP/GST/2024 Dated: 17.05.2024 The present application has been filed u/s 102read with section 97 of the Central Goods Services Tax Act, 2017 and AP Goods Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Hindustan Shipyard Limited (hereinafter referred to as applicant), registered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % and SGST 2.5%) under serial no. 252 of Schedule I of Notification No.01/2017 - Integrated tax (Rate) dated 28.06.2017 and Serial No. 252 of Schedule I of Notification No. 01/2017-Central tax (Rate) dated 28.06.2017. The contention of the applicant is examined in the light of the original order and it is to inform that, the tax rate under IGST is sum of CGST and SGST/UGST. Hence, there is no requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some additional equipments which are required to be made available on a ship as additional safety measure in compliance with certain statutory provisions. Though these are also to be compulsorily made available on a vessel and ship but cannot be taken to be parts of a ship as per general understanding but are rather additional equipments on a ship. Hence the request of the applicant for deletion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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