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2019 (3) TMI 1013 - AAAR - GSTClassification 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” - whether classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” under entry 252 of Schedule 1 of CGST N/N. 01/2017-Central Tax (Rate) dated 28th June, 2017 (Amended from time to time)? - GST @ 5% or IGST-5% as specified in entry 252 of schedule 1 of N/N. 01/2017-lntegrated Tax 28-06-2017? Held that:- The appellant is engaged in the business of sale and distribution of Marine Distress Signals, EPIRB, SART, marine chemicals navigation and communication and also providing lifesaving equipment related to the marine industries. The appellant imports various goods and spares which are supplied to ships. It is seen from the grounds of appeal that NAVTEX, SART and Two Way RT Walkie Talkie, AIS and Voyage Data Recorder along with other equipment constitute the list of equipment comprising GMDSS (Global Maritime Distress & Safety System). GMDSS is an international system which uses terrestrial and satellite technology and ship board radio system to ensure rapid alerting of shore based rescue and communication operations in the event of an emergency - SART, NAVTEX are essential components of the GMDSS and as per SOLAS Convention of IMO, ships are required to carry the above equipment. SART -A search and rescue transponder is a self-contained, waterproof transponder intended for emergency use at sea. These devices may be either a radar-SART, or a GPS-based AIS-SART. The radar-SART is used to locate a survival craft or distressed vessel by creating a series of dots on a rescuing ship’s radar display. It is used to ease the search of a ship in distress. The National Maritime Search and Rescue Manual (for the Indian Coast Guard) makes SART mandatory for all ships. It is also an essential part of the GMDSS - EPIRB on SART are a part of the positioning and localization system and NAVTEX is a part of maritime and safety information. The Two Way RT does not find the place in the GMDSS. It is used for internal communication for the staff of the ship. 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 and would not be covered by Sr. No.252 of Notification No. 1 of 2017.
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