In Re : Sri. Dharsak. V.P. And Saraswathi Metal Industries
GST
2018 (7) TMI 142 – AUTHORITY FOR ADVANCE RULING, KERALA – 2018 (13) G. S. T. L. 426 (A. A. R. – GST), [2018] 2 GSTL (AAR) 52 (AAR)
AUTHORITY FOR ADVANCE RULING, KERALA – AAR
Dated:- 29-5-2018
Advance Ruling ORDER No. CT/5496/18-C3
GST
Mr. Senthil Nathan S, IRS, Member, CGST And Mr. N. Thulaseedharan Pillai, Member, SGST
Ruling
1. Sri. Dharsak.V.P., Saraswathi Metal Industries, Alappuzha, manufacturer of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate of tax of the above commodities used in fishing / floating vessels.
2. The applicant has argued that a
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0 00 under.
Marine Propellers
8487 10 00
371
8487
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
Rudder set for fishing boats
7325
Other cast articles of iron or steel
Stern Tube set for fishing boats
7304
218
7304
Tubes, pipes and hollow profiles, seamless, (other than cast iron) or steel
Propeller Shaft
7222
209
7221, 7222
All bars and rods, of stainless steel
M.S.Shaft for Couplings
7214
204
7213 to 7215
All bars and rods, of iron or non-alloy steel
5. However, parts of fishing vessels, factory ships and other vessels for processing or preserving fishery products are
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