https://www.taxtmi.com/caselaws?id=415556 The case addressed the GST rate applicable to marine engines and spare parts supplied for use in fishing vessels and for defense, patrolling, flood relief, and rescue operations. The court ruled that marine engines and their parts used in fishing vessels fall under Sr. No. 252 of Notification No. 1/2017-C.T. (Rate), attracting a 5% GST rate. Similarly, marine engines and parts supplied for ships/vessels under specific HSN codes for defense and related operations also qualify for the 5% GST rate under the same notification, excluding goods not meeting the criteria of "parts of marine engines." en-us Mon, 06 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415556 The case addressed the GST rate applicable to marine engines and spare parts supplied for use in fishing vessels and for defense, patrolling, flood relief, and rescue operations. The court ruled that marine engines and their parts used in fishing vessels fall under Sr. No. 252 of Notification No. 1/2017-C.T. (Rate), attracting a 5% GST rate. Similarly, marine engines and parts supplied for ships/vessels under specific HSN codes for defense and related operations also qualify for the 5% GST rate under the same notification, excluding goods not meeting the criteria of "parts of marine engines." Case-Laws GST Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415556