Classification of goods — Propeller, Shaft/SS road, Gun metal bush/bearing, Stuffing box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Valve, MS Pipe, Propeller Nut/GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used as parts of fishing/floating vessels come under the HSN Code 8902 and are taxable @ 5% (2.5% CGST + 2.5% SGST) under serial No.252 of First Schedule of the Notification No .01/2017 Central (Rate) dtd.28-06-2017 (SRO.No.360/2017 dt. 30-06-2017). — Gurudev Metal Industries.[2019] 14 TAXLOK.COM 063 (AAR-KERALA)