GST Rate on fishing vessel marine engine and its spare parts

In re Kerala State Co-operative Federation for Fisheries Development Limited (MATSYAFED) (GST AAR Kerala) 1. Applicability of GST rate of 5% (CGST 2.5% + SGST 2.5%) on marine engines of heading 8407, being the part of fishing vessel of heading 8902, as per Entry Serial No.252 of Schedule I of Notification No.1/2017 CT(R) dated 28.06.2017 & State Notification No. S.R.O.360/2017. 2. Applicability of GST rate of 5% on spare parts of marine engine of heading 8407, used as part of fishing vessel of heading 8902, as per Entry Serial No.252 of Schedule I of Notification No.1/2017 CT(R) dated 28.0...