Rate of GST on supply of Outboard Motors to unregistered fishermen

In re Sea Men Associates (GST AAR Karnataka) Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?. The Outboard motors (marine engine) and its spare parts supplied for fishing vessel for use as part of the fishing vessel- CTH 8902) shall attract GST at the rate of 5% [2.5%-CGST + 2.5%-KGST) as per entry at SI. No.252 of Schedule I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 the respective Customs Tariff Heading classified. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Sea Men Associa...