AAR: Marine Duty Hydraulic Equipment, being integral part of 'Barge', taxable at 5%

Sep 24,2019

Maharashtra AAR states that, ‘Marine Duty Hydraulic Equipment’ fitted on a Barge is taxable at 5% under Sr. No. 252 of Schedule I of GST Notification No. 1/2017 as ‘Parts of goods under heading 8901’; Notes that applicant is a manufacturer of customised hydraulic equipment for use in Dams (irrigation projects), marine vessels, etc. and said equipment/products are designed to suit the individual application/end use of each customer, after studying their operational and...

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