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SHAKTI MARINE ELECTRIC CORPORATION.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
R. S. Parmar
Res. Counsel
Niranjan Singh

Petitioner / Applicant

SHAKTI MARINE ELECTRIC CORPORATION.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 28, 2022
Order No.

GUJ/GAAR/R/2022/45

Citation

2022(9) TAXREPLY 6435
Original Order
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ORDER

M/s. Shakti Marine Electric Corporation is an authorized wholesale dealer for supply of Combined Wire Rope manufactured by M/s Kadambari Steel Wire Rope Pvt. Ltd and M/s Usha Martin India Limited 2. The applicant has submitted that Combined Wire Rope [Chapter Heading 73121 has got wide usage in General Engineering. Fishing Vessels and also in General Vessels. Presently the applicant is charging 18% GST on the supply made to their Customers. The applicant is mainly operating for supply of Combined Wire Rope in the region of Rajkot. Veraval and Saurashtra having heavy cluster of fishing activities at coastal area like Veraval. Mangrol and District of Kutch. 3. The applicant submits that Customers/Clientele is mainly having Fishing Vessels/Boat and is engaged in fishing activities. The Combined Wire Rope having HSC code 7312 and specification 14mm diameter and construction 6xl9SCF supplied to those Customers for its usage primarily and solely as a part of Fishing Vessels having....

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