Classification of goods -fishing vessels, factory ships and ...
April 2, 2019
Case Laws GST AAR
Classification of goods -fishing vessels, factory ships and other vessels for processing or preserving fishery products - Marine diesel engine and gear boxes supplied for use in vessels / goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be taxable @5% GST - If it is used for some other purpose, the applicable tax rate of 28% GST.
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