https://www.taxtmi.com/caselaws?id=417281 Marine engines supplied for qualifying vessels under heading 8906 attracted GST at 5% under Sl. No. 252 only when the end use and linkage to the vessel were proved by supporting documents. On the documents produced, engines supplied for defence and naval vessels used for patrolling, flood relief and rescue operations were held eligible for the concessional rate, but spare parts of the marine engines were held outside the entry. The fishing-vessel question was not answered because the applicant did not furnish adequate evidence to establish supply for fishing vessels. en-us Thu, 30 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417281 Marine engines supplied for qualifying vessels under heading 8906 attracted GST at 5% under Sl. No. 252 only when the end use and linkage to the vessel were proved by supporting documents. On the documents produced, engines supplied for defence and naval vessels used for patrolling, flood relief and rescue operations were held eligible for the concessional rate, but spare parts of the marine engines were held outside the entry. The fishing-vessel question was not answered because the applicant did not furnish adequate evidence to establish supply for fishing vessels. Case-Laws GST Thu, 30 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417281