GST not leviable on supply incurred during warranty period, free of cost

In re South Indian Federation of Fishermen Societies (GST AAR Tamilnadu) Q1.Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902? A1. Rate of tax on Marine Engines coming under HSN Code 8407, when used as part of boats of HS code 8902 (being used as part of fishing vessels) is 5% GST under SI.no.252 of Notification no.01/2017 CT-Rate dt. 28.06.2017 as amended read with SGST Notification ll(2)/CTR/532(d-4)/2017, dated: 29.06.2017. In respect of spare parts, no ruling is extended for the reason stated in para 7.4 ...