Fish finders are not parts of vessels under HSN 8901-8907: AAR Maharashtra

In re Kunthunath Trading & Investments Pvt Ltd (GST AAR Maharashtra) Maharashtra Authority for Advance Ruling (AAR) addressed the GST classification of “fish finders” in the case of Kunthunath Trading & Investments Pvt Ltd. The applicant, a trader of fish finders, sought clarification on whether these devices qualify as “parts of goods” under specific HSN codes related to vessels (8901-8907), which would attract a reduced GST rate of 5% as per Notification No. 1/2017-Central Tax (Rate). The core issue was whether fish finders, used to locate fish underwater, cou...