GST Rate on Marine engine falling under HSN 8402 and 8407

In re Global Engineering (GST AAR Gujarat) What GST rate to be charged on Marine engine falling under HSN 8402 and 8407, whether 28% or 5% (As per circular No. 52/26/201-GST dated 9-8-18) AAR held that GST rate on Marine engines is determinable on case to case basis.  In cases where the applicant has conducted due diligence with KYC norms of customer such as customer in possession of certificate of registry of fishing boat/ certificate of licence of fishing boat, in such cases marine engine supplied will be part of fishing vessel, and thereby GST rate is 5%. FULL TEXT OF ORDER OF AUTHORITY OF...