Case Law Details
Case Name : In re M/s. Saraswathi Metal Works (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re M/s. Saraswathi Metal Works (GST AAR Kerala)
i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST.
ii) All parts of fishing / floating vessels come under the HSN Code 8902 are taxable @5% under Serial No.252 of 1st Schedule.
iii) The supply of parts under warranty being without consideration, no Please become a Premium member. If you are already a Premium member, login here to access the full content.
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