Levy of GST - marine engines pertaining to HS code 8407 and its ...

5% GST Applies to Marine Engines in Fishing Vessels, Not Spare Parts, Under HS Code 8407 for Defense Use.

January 19, 2022

Case Laws GST AAR

Levy of GST - marine engines pertaining to HS code 8407 and its spare parts - engine forms a part of fishing vessel or not - Applicability of GST rate 5% on marine engines pertaining to HS code without considering its general tax rate as per the entry of Schedule I, SI.No.252 of GST Act dated 28.06.2017, being this engine forms a part of boats of HS code 8906 being supplied to defence department and Naval base, Cochin is available to the applicant when such engines are fit in vessels used for patrolling/flood relief and rescue purposes. Applicability of GST rate at 5% under SI.no.252 cited above is not available for spare parts of marine engines. - AAR

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Levy of GST - marine engines pertaining to HS code 8407 and its ...

5% GST Applies to Marine Engines in Fishing Vessels, Not Spare Parts, Under HS Code 8407 for Defense Use.

January 19, 2022

Case Laws GST AAR

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