Classification of Goods — The applicant are manufacturer and supplier of Triple Screws Pumps and Parts thereof. They are registered under GST Act 2017 and preferred an application seeking Advance Ruling and which were answered as; (1) Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lub Oil Transfer Pumps and Triple Screw Pumps manufactured by the Applicant supplied to the India Navy for commissioning in its Vessels and Warships are parts of ‘All types of Vessels & Warships; (2) They are covered under entry at Sl.No. 252 of Schedule I of the Notification No.01/2017-CT (Rate) dated 28.06.2017 as amended at 2.5% CGST and at Sl.No. 252 of Schedule I of the Notification No.II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No.62 dated 29.06.2017 as amended at 2.5% SGST and at Sl. No 252 of Schedule I of Notification No.1/2017-lntegrated Tax (Rate) dated 28.06.2017 as amended at 5% IGST. — Alekton Engineering Industries Pvt. Ltd., In Re… [2019] 11 TAXLOK.COM 094 (AAR-Tamil Nadu)