AAR : Only Items essential for warship/ submarine's existence, qualify as 'parts', subject to 5% GST

Maharashtra AAR rules upon classification of various inputs used in construction of warships and submarines in case of applicant, a leading defense public sector undertaking shipyard; Noting that parts of goods of heading 8906 viz. 'other vessels including warships and lifeboats other than rowing boats' are subject to GST rate of 5%, examines whether various items listed by Applicant would qualify as 'parts' of warship, submarines while holding that items like anchor, bow , b...