Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of goods - Pure supply of goods or not - rate of ...

Case Laws     GST

December 14, 2021

Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy - parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as 'parts of heading of 8902, 8904,8905, 8906 and 8907', only if they are used in diesel marine engine or genset which are further used in ships and vessels falling under chapter headings 8902, 8904, 8905, 8906 and 8907 of the GST Tariff. - AAR

View Source

 


 

You may also like:

  1. Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,...

  2. Classification of supply - pure supply of goods or pure supply of services? - The impugned contract, in the instant case, is a composite supply where the principal...

  3. Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

  4. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

  5. Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and...

  6. Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping...

  7. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

  8. Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the...

  9. Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and...

  10. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

  11. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

  12. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

  13. Classification of services - rate of GST - composite supply or not - - manufacturers of electronics equipments for locomotives and coaches - The supply made by the...

  14. Refund claim - inverted duty (GST) structure - If the Assistant Commissioner arrives at his satisfaction that the actual rate of tax on the input supplies made by the...

  15. Rate of GST - supply of food on board the trains - it is not possible to classify the whole contract as supply of services - The supply of goods i.e. food, bottled water...

 

Quick Updates:Latest Updates