AAAR : Modifies AAR, AIS, NAVTEX and SART, being essential equipments for ship, eligible for concessional GST rate

Maharashtra AAAR modifies AAR order, holds that ‘Automatic Identification System (AIS), ’NAVTEX’ and ‘SART” are taxable at concessional rate of 5% under Sr no. 252 of Notification  No 1 of 2017 – Central Tax (rate) while upholding AAR findings to the extent that ‘SONAR and Fish Finder’, ‘Voyage Data Recorder’(VDR) and ‘Two Way RT Walkie -  Talkie’ would not be covered under said Entry; Holds that, SART Search and Rescue Transponder ...