Kerala AAR Clarifies GST on Marine Engines, Parts & Fishing Vessel Repairs

In re Blue Rays Marine LLP (GST AAR Kerala) Goods and Services Tax (GST) Authority for Advance Rulings (AAR) in Kerala, in the case of In re Blue Rays Marine LLP, has clarified the applicable GST rates for marine engines, their spare parts, and repair and maintenance services for fishing vessels and other specified ships. Blue Rays Marine LLP, a business engaged in the wholesale and retail of outboard engines and spare parts for fishing and fishery processing vessels, sought clarity on the taxability of these items, particularly when supplied for fishing activities. The AAR’s ruling conf...