5% GST Leviable on Specific Essential Inputs including equipment, material, consumables, tools etc., Purchased Domestically or Imported for Ship Manufacturing: AAR [Read Order]

The Applicant averred that such specific inputs were required to make the ship seaworthy

By Avinash Kurungot - On September 24, 2024 12:30 pm - 2 mins read

AAR Andhra Pradesh - GST on imported shipbuilding tools - GST News - TAXSCAN

The Andhra Pradesh Authority for Advance Ruling ( AAR ) recently ruled that certain specific inputs including equipment, material, consumables, tools etc. (Inputs) purchased domestically or imported by the Applicant for the construction of ships or vessels shall be liable to 5% Goods and Services Tax ( GST ). The Application for Advance Ruling was…

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