https://www.taxtmi.com/caselaws?id=410471 The marine diesel engines and parts thereof, when supplied exclusively to shipbuilding companies, shipyards, or the Indian Navy for use in the manufacture of goods falling under specific headings, are classified under Sr. No. 252 of Notification No. 1/2017-C.T. (Rate) dated 28-6-2017. This classification entitles them to a reduced GST rate of 5% IGST (or 2.5% CGST + 2.5% SGST). If the goods are supplied for purposes other than those specified headings, they will not be eligible for the reduced rate and will be subject to higher rates. en-us Fri, 30 Jul 2021 00:00:00 +0530 Mon, 02 Aug 2021 09:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410471 The marine diesel engines and parts thereof, when supplied exclusively to shipbuilding companies, shipyards, or the Indian Navy for use in the manufacture of goods falling under specific headings, are classified under Sr. No. 252 of Notification No. 1/2017-C.T. (Rate) dated 28-6-2017. This classification entitles them to a reduced GST rate of 5% IGST (or 2.5% CGST + 2.5% SGST). If the goods are supplied for purposes other than those specified headings, they will not be eligible for the reduced rate and will be subject to higher rates. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410471