Levy of GST — The Applicant is a Small Scale Engineering Industry registered under M.S.M.E.D. Act and specializes in design & manufacture of hydraulic equipment. The Applicant sought advance Ruling in respect of the applicability of GST @ 5% or IGST @ 5% for the Marine Duty hydraulic equipment and in respect of claim input tax credit of indigenous and imported inputs which are being used for manufacture of the above equipment. Authority opined that 5% GST is applicable for Marine Duty hydraulic equipments and the Applicant can claim input tax credit in respect of indigenous and imported inputs which are being used for manufacture of the above equipment, if GST on the equipment manufactured by us is determined as 5% in terms of Notification No 1/2017 dated 28th June 2017. — Fluid Power Pvt. Ltd., In Re… [2019] 15 TAXLOK.COM 101 (AAR-Maharashtra)