GST Rate on Marine engine falling under HSN 8402 and 8407

In re Global Engineering (GST AAR Gujarat)

What GST rate to be charged on Marine engine falling under HSN 8402 and 8407, whether 28% or 5% (As per circular No. 52/26/201-GST dated 9-8-18)

AAR held that GST rate on Marine engines is determinable on case to case basis.  In cases where the applicant has conducted due diligence with KYC norms

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