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Satellite communication/Fleet Board Band classified as a essential part of ship covered under entry 252 of Schedule 1 of CGST Notification No.01/2017-Central Tax (Rate) and liable to GST @ 5%.

Shanti Prime Publication Pvt. Ltd.

Rectification of mistake — The Authority vested with the power to rectify the advance ruling order under the section 102 of CGST ACT/MGST 2017 rectifies the mistake which is apparent from the record.  — A.S. Moloobhoy Private Limited, In Re… [2018] 07 TAXLOK.COM 111 (AAR-Maharashtra)