2024-VIL-147-AAR
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SGST Advance Ruling Authority

GST – Andhra Pradesh AAR – Classification of activity of Habitality upgradation works onboard ship - applicant contend that the activity of habitality upgradation works onboard ship falls under the ambit of "Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts" as per the Entry 25 of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as added by Notification No. 02/2021 - Central Tax (Rate) dated 02.06.2021 - whether the services provided by the applicant qualify as "Maintenance, repair or overhaul services" (MRO services) in respect of ships and vessels as per the amended notification – HELD - The services provided by the applicant, while related to a naval vessel, do not primarily constitute maintenance, repair, or overhaul in the conventional sense. Instead, they appear to be in the nature of upgradation or renovation works - The contract involves substantial supply of goods along with installation services, which differentiates it from pure MRO services. There is no evidence of a comprehensive maintenance agreement or that the works involve restoring malfunctioning equipment to working condition - the services provided by the applicant do not primarily constitute maintenance, repair, or overhaul services as envisaged in the notification, the contract is more in the nature of a works contract involving supply and installation of goods - the tender work rendered by the applicant does not fall under the scope of Entry 25(ib) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 02/2021 Central Tax (rate) dated 02.06.2021 – ordered accordingly
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