GST on marine engines and parts at 5% when used in fishing vessels under Notification No. 01/2017 CT (R)
Case-Laws
GST
The AAR held that marine engines classified under headings 8407 and 8408, and their spare parts, attract GST at 5% when supplied as components of fishing vessels under heading 8902, pursuant to entry No. 252 of Schedule I of Notification No. 01/2017 CT (R). If supplied otherwise, the applicable GST rate under their respective tariff headings applies. Repair and maintena
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