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"Automatic Identification and "SART" are covered by Sr.No.252 of Notification No.1 of 2017 -Central Tax (Rate)

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Classification of Goods — We modify the ruling pronounced by the Advance Ruling Authority vide their Order no. GST-ARA-14/2017-18/B-71 dated 18.07.2018 and hold that ‘Automatic Identification and ‘SART’ are covered by Sr.No.252 of Notification No.1 of 2017 -Central Tax (Rate). We uphold the ruling of the Advance Ruling Authority to the extent that ‘SONAR and Fish Finder’, ‘Voyage Data Recorder’ (VDR) and ‘Two Way RT Walkie-Talkie’ would not be covered by Sr. No.252 of Notification No. 1 of 2017-Central Tax (Rate).A.S. Moloobhoy Pvt. Ltd., In Re…. [2019] 09 TAXLOK.COM 065 (AAAR-Maharashtra)