5% GST payable on Out Board Motors & its spare parts supplied for use in vessels

In re George Maijo Industries Private Limited (GST AAR Kerala)

1. Whether the GST rate of 5% for outboard motors pertaining to HS code 8407 and its spare parts as per Entry in Sl. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 is applicable to supplies made by the applicant; that the GST rate of 28%

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