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GST - Highlights / Catch Notes

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Classification of goods - marine paint used on the hull of the ...

GST

December 26, 2022

Classification of goods - marine paint used on the hull of the ships - anti-fouling paint should be considered part of the ship or not? - The view taken by the Authority and Appellate Authority is based on the material placed before it. The Petitioner seeks to convert this limited enquiry in respect of Advance Ruling into an appellate enquiry, which is not permissible to be undertaken in writ jurisdiction. - HC

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