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2019 (7) TMI 808 - AAR - GSTClassification of goods - parts of vessels or not - Triple Screw Pumps & Parts - whether falling under Chapter Heading 8413 can be treated as Parts of HSN 8901, 8902, 8904, 8905, 8906, 8907 or otherwise? - levy of IGST or CGST? - scope of supply - HELD THAT:- Equipment supplied under the above purchase Orders are meant for ‘Parts of Vessels / Warship’ and it is also seen from the purchase order, invoices that the Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lub Oil Transfer Pumps and Triple Screw Pumps with spares and parts are parts of vessels of the Indian Navy to be installed on the Navy vessels. The goods supplied by the applicant are covered under chapter 8413 and as per explanatory notes parts of such pumps are also covered under the same heading - Chapter 8906 of Customs Tariff covers Other Vessels, Including Warships and Lifeboats Other Than Rowing Boats. Even when the goods supplied by the applicants are meant as parts of vessels, they are to be classified under their respective chapter. i.e 8413. Whether the goods under consideration is covered under the entry No. 250 or 252 of Schedule I of Notification no. 01/2017-central GST (RATE) Dated: 28.06.2017 and Notification No. vide G.O. (MS) No. 62 dated 29.06.2017? - HELD THAT:- Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lub Oil Transfer Pumps and Triple Screw Pumps with spares and parts are parts of vessels classifiable under 8906 and themselves classifiable under chapter 8413. Therefore, they are covered under entry at Sl.No. 252 of Schedule I of the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended at 2.5% CGST and at Sl.No. 252 of Schedule I of the Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended at 2.5% SGST and at SI. No 252 of Schedule I of Notification No. 1/2017-lntegrated Tax (Rate) dated 28.06.2017 as amended at 5% IGST.
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