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The marine engine and its spare parts supplied for use in vessels falling under Customs Tariff Heading 8902 shall attract GST at the rate of 5%.

Authority for Advance Ruling — GST on supply of fishing boats, iceboxes and marine engines – The applicant is a non-Governmental Organization engaged in the business of supply of fishing boats, iceboxes for fish preservation and marine engines to traditional small-scale fishermen communities at competitive prices. The Applicant sought an advance ruling about applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts, being the part of fishing vessel of heading 8902; whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing vessels presented for repair works; applicability of GST rate of 5% on supply of materials and service charges in connection with the repairs and maintenance of fishing vessels of heading 8902; the tax rate of puff insulated iceboxes; the tax rate of marine engine of general heading 8407 when it is supplied to defence department. Held that:- The Hon’ble Authority for Advance Ruling held that the marine engine and its spare parts supplied for use in vessels falling under Customs Tariff Heading 8902 shall attract GST at the rate of 5% as per entry at SI No. 252 of Schedule I of Notification No.01/2017 CTR dated 28.06.2017. The supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST. The supply of maintenance and repair service of fishing vessels is classifiable under SAC 998714 and is liable to GST at the rate of 18% as per SI No. 25 (ii) of the Notification No. 11/2017 CTR dated 28.06.2017. The product puff insulated iceboxes falls under Customs Tariff Head 3923 and is liable to GST at the rate of 18% as per entry at SI No. 108 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. The marine engine falls under Customs Tariff Heading 8407 when supplied for use as part of vessels shall attract GST at the rate of 5% as per entry at SI No. 252 of Schedule I of Notification No.01/2017 CTR dated 28.06.2017.
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