{"id":72065,"date":"2025-07-19T14:57:24","date_gmt":"2025-07-19T09:27:24","guid":{"rendered":""},"modified":"2025-07-19T14:57:24","modified_gmt":"2025-07-19T09:27:24","slug":"marine-engines-and-spares-for-fishing-vessels-attract-5-gst-under-serial-no-252-of-schedule-i","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72065","title":{"rendered":"Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I"},"content":{"rendered":"<p>Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I<br \/>Case-Laws<br \/>GST<br \/>The AAR held that marine engines (HSN 8408), their spares (HSN 8409), and marine gearboxes (HSN 8483) supplied as parts of fishing vessels classified under Customs Tariff Heading 8902 attract a concessional GST rate of 5% under Serial No. 252 of Schedule I, Notification No. 01\/2017-Central Tax (Rate). Classification remains under Chapter 84, but concessional rate applies due to <\/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=90678\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule ICase-LawsGSTThe AAR held that marine engines (HSN 8408), their spares (HSN 8409), and marine gearboxes (HSN 8483) supplied as parts of fishing vessels classifie<\/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-72065","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72065","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=72065"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72065\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}