Shanti Prime Publication Pvt. Ltd.
Classification of Goods — In the instant case, the applicant is the India’s leading Defense public sector undertaking shipyard under the Ministry of Defense, which is involved in manufacture of warships and submarines as per the specifications/ requirements provided by Indian Navy.
The issue that is raised before us by the applicant is whether the inputs, which are used for constructing the warships and submarines are forming parts of such warships/ submarines and therefore chargeable to reduced tax @ 5% under Sr.No.252 Of Notification No-1/ 2017 Central Tax (Rate) dated 28.06.2017.
Held that— The items/ goods which are considered as parts of warships, in the discussions above will be covered under entry number 252 of the Schedule I of the Notification No. 01/2017-lntegrated Tax (Rate) and liable to GST @ 5%Mazagon Dock Shipbuilders Limited, In Re….  2 TAXLOK.COM 218 (AAR-Maharashtra)