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

Marine Engines for Fishing Vessels Under Tariff 8902 Subject to 5% GST; Warranty Services Exempt from GST Charges.

March 30, 2022

Case Laws GST AAR

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

View Source

← Previous Next →

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

Marine Engines for Fishing Vessels Under Tariff 8902 Subject to 5% GST; Warranty Services Exempt from GST Charges.

March 30, 2022

Case Laws GST AAR

You may also like:

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

Classification of goods - Marine Engines - The marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine...

Applicability of GST on marine engine - the supplies of marine engine for fishing vessel (being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts 5% GST.

Classification of supply - rate of GST - supply of Outboard Motors to unregistered fishermen - marine engines and spare parts used for fishing vessels (being part of the...

Classification of goods -fishing vessels, factory ships and other vessels for processing or preserving fishery products - Marine diesel engine and gear boxes supplied...

Classification and applicable rate of GST - if the Outboard motors are supplied for use as part of a fishing vessel falling under Customs Tariff Heading 8902, then OBM...

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...

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...

The AAR ruled that fish finders cannot be classified as parts of vessels under Chapter headings 8901, 8902, 8904, 8905, 8906, or 8907, and therefore are not eligible for...

Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,...

Classification of goods - Marine engines, Marine gear boxes and Marine generator supplied by the applicant to dealers of shipyard manufacturers are used as Parts of...

Classification of goods - Rate of GST - concessional rate of GST@5% - the marine pressure tight cables and the marine non-pressure tight cables manufactured and supplied...

The AAR ruled that fish processing services performed by the applicant on raw fish owned by registered persons constitute job work under Section 143 of the CGST Act....

Classification of goods - rate of GST - Combined Wire Rope used as a part of Fishing Vessel - Combined Wire Rope is not the essential/integral part of fishing vessel but...

Rate of tax - nature of use - marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, used in fishing / floating vessels - taxable...

Quick Updates: