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    <description>The Authority for Advance Ruling confirmed the classification of Marine Diesel Engines under TSH 8408 and Gear Boxes under TSH 8483, both attracting a 28% GST rate. Additionally, goods under TSH 8408, 8409, and 8483 can be considered parts of goods under certain headings, attracting a reduced 5% GST rate if used accordingly, subject to no diversion for other purposes.</description>
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      <description>The Authority for Advance Ruling confirmed the classification of Marine Diesel Engines under TSH 8408 and Gear Boxes under TSH 8483, both attracting a 28% GST rate. Additionally, goods under TSH 8408, 8409, and 8483 can be considered parts of goods under certain headings, attracting a reduced 5% GST rate if used accordingly, subject to no diversion for other purposes.</description>
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