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Case - Commissioner of Central Excise And Service Tax (LTU) , Mumbai Versus The Shipping Corporation of India Ltd. - 2016 (8) TMI 852 - CESTAT MUMBAI

 

  1. Whether the vessels or ships that are afloat are not goods and immovable property? - CESTAT says Yes. - Whether GST would be applicable on sale / supply of floating vessels or ships?

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