Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Classification and applicable rate of GST - if the Outboard ...


GST Rate for Outboard Motors in Fishing Vessels Set at 5% Under Customs Tariff Heading 8902.

October 21, 2022

Case Laws     GST     AAR

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 as part of the fishing vessel will only attract GST at the rate of 5%. - AAR

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. 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...

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

  6. 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...

  7. 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.

  8. Classification of goods - rate of tax - NAMKEENS or not - The Jackfruit Chips, Banana Chips, Potatoto Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are...

  9. GST Rates - HSN Code - Mohua flowers fall under heading 1212 and attract 5% GST.

  10. Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

  11. 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...

  12. The notification amends the existing Customs notification No. 50/2017 to implement various Basic Customs Duty (BCD) rate changes effective February 2, 2025. Key...

  13. Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

  14. 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...

  15. 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....

 

Quick Updates:Latest Updates