https://www.taxtmi.com/caselaws?id=415955 Marine engines and spare parts supplied as parts of fishing vessels of heading 8902 qualify for the concessional 5% GST rate, and the same treatment extends to marine engines supplied as parts of vessels of heading 8906. Free replacements and labour provided during the warranty period are not separately taxable because no separate consideration is charged. Repair of fishing vessels, where goods and services are naturally bundled, is a composite supply of repair and maintenance services classifiable under Heading 9987-998714 and taxable at 18%. Puff insulated ice boxes are classifiable as plastic insulated ware under heading 3923, not as vessel parts, and therefore attract 18% GST. en-us Mon, 06 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415955 Marine engines and spare parts supplied as parts of fishing vessels of heading 8902 qualify for the concessional 5% GST rate, and the same treatment extends to marine engines supplied as parts of vessels of heading 8906. Free replacements and labour provided during the warranty period are not separately taxable because no separate consideration is charged. Repair of fishing vessels, where goods and services are naturally bundled, is a composite supply of repair and maintenance services classifiable under Heading 9987-998714 and taxable at 18%. Puff insulated ice boxes are classifiable as plastic insulated ware under heading 3923, not as vessel parts, and therefore attract 18% GST. Case-Laws GST Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415955