Authority for Advance Ruling – GST on supply of Reverse Osmosis Plant/system to Indian Navy/Indian Coast Guard – The applicant is engaged in supply of Reverse Osmosis Plant (RO Plant/System) classified under Chapter Heading 8421. The applicant has been informed by the Indian Naval Department that, GST should be charged @ 5% in respect of supply of RO Plant/system to be installed in warship, in view of Notification No.01/2017 dated 28.06.2017 (S. No. 250 & 252). The applicant sought an Advance Ruling as to what is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coast Guard in normal course; what is the applicable rate of GST on supply of RO Plant/system (Reverse Osmosis Plant) to the Indian Navy/Coast Guard which would be installed in/on a warship.

Held that:- The Hon’ble Authority for Advance Ruling held that aapplicable rate of GST is 18% in both cases.