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Navigation equipment for ships like ‘NAVTEX’ and ‘SART’ entitled to concessional rate of GST @ 5%

March 15, 2019[2019] 103 taxmann.com 211 (AAAR-MAHARASHTRA)
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GST: AAAR modified order passed by AAR, holding that 'Automatic Identification System' (AIS), 'NAVTEX' and 'SART' are covered by Sr. No. 252 of Notification No. 1 of 2017-Central Tax (Rate), dated 28-6-2017 and further ruling of AAR to extent of holding 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) was upheld

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