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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Classification of goods - rate of tax - Marine Engines - if the ...

Case Laws     GST

March 30, 2022

Classification of goods - rate of tax - Marine Engines - if the marine engines supplied for use as part of vessel falling under tariff heading 8902, which are used by the fishermen, then such engines as part of such vessels will only attract GST at the rate of 5% as per the above entry. - Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST separately - AAR

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