IN THE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA BENCH
B. TIMOTHY & B.V. BORHADE, MEMBER
Fluid Power (P) Ltd., In re
GST-ARA-05/2019-20/B-98
23 August, 2019
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act and MGST Act') by M/s. Fluid Power (P) Ltd, the applicant, seeking an advance ruling in respect of the following questions.
1. Applicability of GST @ 5% (CGST of 2.5% and SGST of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being designed and custom built by us for being fitted on a Barge falling under Serial No 246 of Schedule. I of GST Notification No. 1/2017, dated 28-6-2017, and its Parts falling under Serial No. 252 of Schedule I of GST Notification No. 1/2017, which are essentially required for the functioning of barge.