AAR: Letting out of 'Tug' taxable as ‘Time charter of vessels for transport of goods’ at 5%

Andhra Pradesh AAR classifies letting out of Tug Jupitar by the applicant on charter basis under Sl. No. 10 of Heading 9966 covering ‘Time charter of vessels for transport of goods’; Applicant engaged in the business of providing comprehensive port operations and management services inter alia including provision of technical management of marine crafts, harbour towage services, mooring services, pilotage services etc. let out a Tug which transports the hawser and hose pi...