9911796707
TMI Blog2022 (1) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by virtue of Sl.No.252 read with Sl.No.250 of Schedule I of Notification No.1 of 2017 they are eligible for concessional rate of tax @5% (CGST + SGST)/IGST. 3. That, the Indian Navy issued end user certificate regarding their usage in Warships, etc., 4. That, in view of the above a clarification may be issued regarding the correctness of the concessional rate claim. 7. Discussion & Findings: The applicant claims to be supplying cables to Warships and that such parts of warships are eligible for concessional rate of tax of 5% under CGST & SGST by virtue of Entry 252 read with Entry 250 of Schedule I to the Notification No. 01/2017. The goods supplied by the applicant are electrical cables used for electronic communication. which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " and at clause 1.2 of these specifications it is mentioned that these cables are required for safe transmission of electrical energy between selected devices or points. These narrations in the purchase order indicate that certain cables are used to connect different devices without any indication that such devices are present on the warship. However, the design data in the appendix for certain types of cables in both the contracts pertain to MIL-DTL categories of cables which are used on ships. As seen from the Internet, the MIL-DTL-24640 Cable Specification covers lightweight, low smoke, electrical cables suitable for use in Navy shipboard applications. The M24640 Shipboard Cable is used in a variety of constructions, including watertigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods are required for ATV program. When the above (2) evidences are read in tandem, it is clear that the appellant is supplying special types of cables to the Naval authorities. Therefore the supplies made by the applicant to Defence Machinery Design Establishment (DMD) for the purpose of use in warship building of Indian Navy will qualify for the concessional rate of tax of 5% under CGST & SGST. 8. The ruling is given as below: In view of the above discussion, the questions raised by the applicant are clarified as below: Questions Ruling a. What is the applicable rate of CGST on the supply of pressure tight cables, non-pressure tight cables and special cables for use in S4 submarine supplied by the Applicant to DMDE, Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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