AAR: Supply of systems/sub-system/on-board spares for use in Navy's warships, taxable at 5%

Karnataka AAR rules that various systems, sub-systems and onboard spares supplied by the applicant for use in the warships, vessels and submarines meant for Indian Navy and Shipbuilders (excluding consumables and raw materials) provided as part of a contract/purchase order, are appropriately covered under Sl. No. 252 of the Notification No. 1/2017- Central Tax (Rate) taxable at 5% GST; Observes that apart from the above services, applicant also provide services of installatio...