Case Law Details
Case Name : In re South Indian Federation of Fishermen Societies (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re South Indian Federation of Fishermen Societies (GST AAR Kerala)
1. Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, SI.No.252 of GST Act dtd.28-06-2017, being the part of fishing vessel of heading 8902.
The marine engine and its spare parts supplied for use in vessels falling under Customs Tariff Heading 8902 shall attract GST at the rate of 5% [2.5%-CGST + 2.5% SGST] as per
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