Combined wire Rope not Part of fishing Vessel & not eligible for 5% GST Rate

In re Shakti Marine Electric Corporation (GST AAR Gujarat) Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No. 1/2017-ITR is applicable in the case ‘Combined Wire Rope’ used as a part of Fishing Vessel? Goods whenever used as a parts of fishing vessel/vessel it attract 5% GST as per entry No. 252 of Notification No. 1/2017-Central Tax (Rate) dated 28-6-2017 otherwise it will attract applicable GST rate of the goods. In the instant case Combined Wire Rope is not a part of ...