https://www.taxtmi.com/caselaws?id=409691 Marine engines and spare parts supplied as components of fishing vessels under heading 8902, and of defence, patrol, flood relief and rescue vessels under heading 8906, qualify for 5% GST; if supplied for other uses, the rate under their own tariff heading applies. Warranty-period goods and labour supplied without separate consideration are not independently taxable, as they form part of the original warranty obligation. Repair and maintenance of fishing vessels is generally a composite service taxable at 18% GST, but separately invoiced parts and labour are taxed at their respective rates. Puff insulated iceboxes remain classifiable under heading 3923 and attract 18% GST. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409691 Marine engines and spare parts supplied as components of fishing vessels under heading 8902, and of defence, patrol, flood relief and rescue vessels under heading 8906, qualify for 5% GST; if supplied for other uses, the rate under their own tariff heading applies. Warranty-period goods and labour supplied without separate consideration are not independently taxable, as they form part of the original warranty obligation. Repair and maintenance of fishing vessels is generally a composite service taxable at 18% GST, but separately invoiced parts and labour are taxed at their respective rates. Puff insulated iceboxes remain classifiable under heading 3923 and attract 18% GST. Case-Laws GST Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409691