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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of goods - Pure supply of goods or not - rate of ...


Diesel Marine Engine Parts for Indian Navy: 5% IGST or 2.5% CGST and SGST Under GST Tariff Headings 8902-8907.

December 14, 2021

Case Laws     GST     AAR

Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy - parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as 'parts of heading of 8902, 8904,8905, 8906 and 8907', only if they are used in diesel marine engine or genset which are further used in ships and vessels falling under chapter headings 8902, 8904, 8905, 8906 and 8907 of the GST Tariff. - AAR

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