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IMTIYAZ KAIYUM BARVATIYA
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMLA SHUKLA
AMIT KUMAR MISHRA
Pet. Counsel
Imtiyaz Kaiyum Barvatiya
Yadnesh Vasudeo
Res. Counsel
---

Petitioner / Applicant

IMTIYAZ KAIYUM BARVATIYA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 3, 2024
Order No.

GUJ/GAAR/R/2024/19

Citation

2024(9) TAXREPLY 11086
Original Order
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ORDER

Brief facts: M/s. Imtiyaz Kaiyum Barvatiya, Madina Masjid Road. Soni Bazaar. Upleta, Rajkot. Gujarat-360490, is engaged in the business of sale and distribution of Marine Distress Signals, Emergency Position Indicating Radio Beacon [EP1RB] and Search and Rescue Transponder [SART], Ship Security Alert System [SSAS], Navigation and Communication Equipmem [NAVCOM]. They are registered under GST and their GSTIN is 24AN1PB3775R1ZL. The applicant imports various goods/spares, which are supplied on ships and it is the applicant’s contention that this equipment forms an essential part of the ship and makes the ship ‘sea worthy’. The goods are imported by the applicant on payment of IGST. The detailed list of equipment as provided at Annexure-I-A, is reproduced below viz Annexure I-A Sr.No. Equipment Full Form Description Remarks ....

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