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of 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 maintenance services of fishing vessels, including spare parts, constitute a composite supply and are subject to GST at 5% per Notification No. 02/2021 CT (R) effective from 2 June 2021. Services supplied before this date attract GST at 18%. The time of supply under Section 14 of the CGST Act governs the applicable rate. Thus, the final GST rate depends on the use of goods as parts of fishing vessels and the timing of service provision.
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