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2019 (8) TMI 1083 - AAR - GSTRectification of mistake - error apparent from the face of record - while pronouncing the ruling at para no.06, ARA has ruled that goods listed only at Sr.NO. A, B, C, D, G, H, l, K, M and S essential parts of the ship and entitled to concessional rate of tax at 5%. It appears that goods listed down at Sr. No. J has been erroneously omitted to be included in the above list - HELD THAT:- The issue brought to notice by the applicant by filing of the rectification application dt. 13.11.2018 is verified from the record and order passed by this Advance ruling authority on 18.7.2018. Accordingly we find that the Sr. No. J mentioned in the table of the para 5 under the heading “Observations” of the said order in which the product [equipment like satellite communication / Fleet Board Band are covered under entry 252 of Schedule I of GST Notification No. 01/2017-central tax (rate) dt. 28.6.2017 and liable to GST @5 % which is inadvertently omitted while pronouncing the ruling. The issue raised by the applicant is found correct. This is an apparent mistake in the order. The Authority vested with the power to rectify the advance ruling order under the section 102 of CGST ACT/MGST 2017 rectifies the said mistake which is apparent from the record - thus in the Order, in the answer portion, after alphabet 'I', the alphabet “J” shall be included.
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