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GST Rate on fishing vessel marine engine and its spare parts
Case Law Details
- Case Name
- In re Kerala State Co-operative Federation for Fisheries Development Limited (MATSYAFED) (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re Kerala State Co-operative Federation for Fisheries Development Limited (MATSYAFED) (GST AAR Kerala)
1. Applicability of GST rate of 5% (CGST 2.5% + SGST 2.5%) on marine engines of heading 8407, being the part of fishing vessel of heading 8902, as per Entry Serial No.252 of Schedule I of Notification No.1/2017 CT(R) dated 28.06.2017 & State Notification No. S.R.O.360/2017.
2. Applicability of GST rate of 5% on spare parts of marine engine of heading 8407, used as part of fishing vessel of heading 8902, as per Entry Serial No.252 of Schedule I of Notification No.1/2017...
