https://www.taxtmi.com/caselaws?id=362834 Marine propellers, rudder sets, stern tube sets, propeller shafts and M.S. shafts used exclusively as parts of fishing or floating vessels fall within Entry 252 of Schedule I, because the entry covers parts of goods under HSN headings 8901, 8902, 8904, 8905, 8906 and 8907 and fishing vessels are classifiable under HSN 8902. The concessional 5% rate applies when the end use is confined to covered vessels; if the goods are used for any other purpose, the normal rate applies. en-us Tue, 29 May 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362834 Marine propellers, rudder sets, stern tube sets, propeller shafts and M.S. shafts used exclusively as parts of fishing or floating vessels fall within Entry 252 of Schedule I, because the entry covers parts of goods under HSN headings 8901, 8902, 8904, 8905, 8906 and 8907 and fishing vessels are classifiable under HSN 8902. The concessional 5% rate applies when the end use is confined to covered vessels; if the goods are used for any other purpose, the normal rate applies. Case-Laws GST Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362834