https://www.taxtmi.com/caselaws?id=377664 Marine diesel engines and gear boxes supplied for use as parts of vessels classified under headings 8901, 8902, 8904, 8905, 8906 and 8907 fall within the concessional entry for parts of those goods and are taxable at 5% GST. The concessional rate applies only where the end-use nexus shows supply as parts of the specified vessels; if the same goods are supplied for other uses, the general tariff entries for marine diesel engines and gear boxes continue to apply at 28% GST. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377664 Marine diesel engines and gear boxes supplied for use as parts of vessels classified under headings 8901, 8902, 8904, 8905, 8906 and 8907 fall within the concessional entry for parts of those goods and are taxable at 5% GST. The concessional rate applies only where the end-use nexus shows supply as parts of the specified vessels; if the same goods are supplied for other uses, the general tariff entries for marine diesel engines and gear boxes continue to apply at 28% GST. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377664