https://www.taxtmi.com/caselaws?id=384629 Goods specially manufactured and used as integral parts of fishing or floating vessels were treated as classifiable under HSN 8902 and covered by the concessional GST entry for parts of fishing vessels. The ruling relied on the fact that the items were used exclusively in the manufacture of fishing boats and floating vessels, and on earlier rulings that had applied the same classification to marine propellers, rudder sets, stern tube sets, propeller shafts, and similar components. The specified goods were therefore eligible for 5% GST under Entry 252 of the First Schedule to Notification No. 1/2017-Central Tax (Rate). en-us Mon, 15 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384629 Goods specially manufactured and used as integral parts of fishing or floating vessels were treated as classifiable under HSN 8902 and covered by the concessional GST entry for parts of fishing vessels. The ruling relied on the fact that the items were used exclusively in the manufacture of fishing boats and floating vessels, and on earlier rulings that had applied the same classification to marine propellers, rudder sets, stern tube sets, propeller shafts, and similar components. The specified goods were therefore eligible for 5% GST under Entry 252 of the First Schedule to Notification No. 1/2017-Central Tax (Rate). Case-Laws GST Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384629