9911796707
TMI Blog2024 (11) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) (Rectification of order under section 102 read with section 97 of Central Goods and Service Tax Act, 2017 and Andhra Pradesh 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed list of equipment's: The applicant requested to rectify the final order by specifically mentioning that the approved list of equipments shall also be chargeable @ 5% (IGST 5%, CGST 2.5% 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) da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by removing the term "Life boats" from the mentioned paragraph on Page 19 of the final order. 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 compulsori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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