Classification of goods— In the instant case, the applicant is a partnership firm and is engaged in retail and wholesale supply of goods and accessories relating to marine equipments and ancillary services.

The applicant has sought advance ruling in respect of the following questions:-

i. Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?

It is an admitted fact that marine engines under Customs Tariff Heading 8407 21 00- Outboard motors -Marine Propulsion engines. Further the Fishing vessels, factory ships and other vessels for processing or preserving fishery products fall under Customs Tariff Heading 8902 and is liable to GST at the rate of 5% as per entry at SI.No.247 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated:28.06.2017.

Held that— The Outboard motors (marine engine) and its spare parts supplied for fishing vessel for use as part of the fishing vessel- CTH 8902) shall attract GST at the rate of 5% [2.5%-CGST + 2.5%-KGST) as per entry at SI. No.252 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.