{"id":71992,"date":"2025-07-09T08:50:50","date_gmt":"2025-07-09T03:20:50","guid":{"rendered":""},"modified":"2025-07-09T08:50:50","modified_gmt":"2025-07-09T03:20:50","slug":"gst-on-marine-engines-and-parts-at-5-when-used-in-fishing-vessels-under-notification-no-01-2017-ct-r","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71992","title":{"rendered":"GST on marine engines and parts at 5% when used in fishing vessels under Notification No. 01\/2017 CT (R)"},"content":{"rendered":"<p>GST on marine engines and parts at 5% when used in fishing vessels under Notification No. 01\/2017 CT (R)<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90305\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on marine engines and parts at 5% when used in fishing vessels under Notification No. 01\/2017 CT (R)Case-LawsGSTThe AAR held that marine engines classified under headings 8407 and 8408, and their spare parts, attract GST at 5% when supplied as compone<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71992","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71992"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71992\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}