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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Classification of goods - rate of GST - import of various ...

Case Laws     GST

March 19, 2019

Classification of goods - rate of GST - import of various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the ship “sea worthy” - A walkie-talkie has general application and cannot said to be specific to the functioning of the ship - thus, the walkie-talkie would not form part of the ship - However, Automatic Identification and ‘SART’ are part of ship.

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