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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Classification of supply - supply of batteries by the required ...


Indian Navy Warship Batteries Classified Under GST Tariff Heading 85, Sr. No. 252 of Notification No. 1/2017-C.T. (Rate.

September 21, 2021

Case Laws     GST     AAR

Classification of supply - supply of batteries by the required Applicant for the use in warships such as submarines of the Indian Navy - The batteries are essential requirements in manufacture of submarines and are classified under heading 85 of the GST Tariff and are parts of submarines. - Such batteries will be classified under Sr. No. 252 of Notification No. 1/2017- C.T. (Rate) - AAR

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