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GST - Highlights / Catch Notes

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lassification of goods - marine paints - ‘marine paints’ are in ...


Marine Paints Not Integral Ship Parts: Necessary for Seaworthiness but Not Classified as Ship Components.

March 8, 2019

Case Laws     GST     AAAR

lassification of goods - marine paints - ‘marine paints’ are in no way an integral piece of a ship which would in any way form the whole ship. - This may be mandatory requirement for the sail worthiness of the ship but that does not indicate that they are parts of the ship.

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