GST on marine propellers, rudder set, stern tube set, propeller/M.S. shaft

In re Dharsak. V.P. Saraswathi Metal Industries (GST AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017 and hence taxable @ 5% [SGST – 2.5%; CGST – 2.5%]. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA ORDER No. CT/5496/18-C3 DATED 29/05/2018 1. Dharsak. V.P., Saraswathi Metal Industries, Alappuzha, ...