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
\nRuling
\n1. 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.
\n2. The applicant has argued that a<\/p>\n
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\nMarine Propellers
\n8487 10 00
\n
\n371
\n8487
\nMachinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter
\nRudder set for fishing boats
\n7325
\nOther cast articles of iron or steel
\nStern Tube set for fishing boats
\n
\n7304
\n218
\n7304
\nTubes, pipes and hollow profiles, seamless, (other than cast iron) or steel
\nPropeller Shaft
\n
\n7222
\n209
\n7221, 7222
\nAll bars and rods, of stainless steel
\nM.S.Shaft for Couplings
\n
\n7214
\n204
\n7213 to 7215
\nAll bars and rods, of iron or non-alloy steel
\n5. However, parts of fishing vessels, factory ships and other vessels for processing or preserving fishery products are <\/p>\n
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