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Case Law Details

Case Name : In re M/s. Saraswathi Metal Industries (AAR Kerala)
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In re M/s. Saraswathi Metal Industries (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%].

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