SAC CODE FOR CUTTING AND REMOVING / DISMANTLING

[SOPL SOPL]

Dear Sir/Madam

1.What is the Sac code for Cutting of Azimuth Thruster underwater (80tons each) using our Diving Equipment and Divers and Draining of OIL safely from Thruster POD.

Draining of oil should be done in very systematic manner, and all oil pollution responsibility is with us.

[ABHISHEK TRIPATHI]

Dear SSOE,

I think you need to explain a bit regarding the process. At least I am not familiar with Azimuth Thruster and the things you have mentioned.

[SOPL SOPL]

Thank you sir for your response.We have discussed our work in detail as follows-

Azimuth Thrusters are parts/components of ship which are located underneath the ship (fan like things kindly see google images)

Inside these thrusters oil is stored for running fans in thruster POD.

We accepted a work to cut and remove these thrusters and drain the oil in thruster POD as per pollution control norms.

We have to do this work when the ship is in ocean.For this we use our diving equipments and divers.

Kindly help us in providing Sac code and rate of tax.

[KASTURI SETHI]

See 996751 or 996759 Supporting Services for water transport Rate of tax 18% Notification No.8/17-IT(Rate) dated 28.6.17 as amended up to 26.3.20 at serial no.11 (ii).

AI Summary

Service classification for underwater dismantling of ship thrusters: treated as supporting water transport services attracting standard GST rate. The activity-underwater cutting, removal and systematic oil draining of azimuth thrusters by divers and equipment, with pollution responsibility assumed by the service-provider-is identified as supporting services for water transport, mapped to SAC codes 996751 or 996759, and indicated to attract the standard GST rate applicable to supporting water transport services per the adviser's cited notification.