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    <title>2019 (8) TMI 818 - AUTHORITY FOR ADVANCE RULING, KERALA</title>
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    <description>The ruling authority classified the goods customized for fishing vessels as &#039;part of fishing vessels&#039; under HSN Code 8902, determining their taxability at 5% GST (2.5% CGST + 2.5% SGST) under serial No. 252 of Notification No. 01/2017 Central Tax (Rate). This decision provided clarity for M/s. Gurudev Metal Industries on the applicable tax rate for items like propellers, shafts, bearings, stuffing boxes, tubes, gates, valves, nuts, couplings, rods, flats, glands, and plates used in manufacturing fishing or floating vessels.</description>
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    <pubDate>Mon, 15 Jul 2019 00:00:00 +0530</pubDate>
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