https://www.taxtmi.com/caselaws?id=418461 The AAR determined that Outboard Motors supplied to unregistered fishermen for fishing vessels attract 5% GST (2.5% CGST and 2.5% SGST) when used specifically for fishing vessels under Heading 8902. The Authority based this on CBIC circular clarifications regarding marine engines and spare parts for fishing vessels. However, if these motors are used for purposes other than fishing vessels, GST would apply according to the relevant Customs Tariff Heading classification (Heading 8407). The ruling applies specifically to Outboard Motors and their spare parts when supplied for use in fishing vessels. en-us Fri, 21 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418461 The AAR determined that Outboard Motors supplied to unregistered fishermen for fishing vessels attract 5% GST (2.5% CGST and 2.5% SGST) when used specifically for fishing vessels under Heading 8902. The Authority based this on CBIC circular clarifications regarding marine engines and spare parts for fishing vessels. However, if these motors are used for purposes other than fishing vessels, GST would apply according to the relevant Customs Tariff Heading classification (Heading 8407). The ruling applies specifically to Outboard Motors and their spare parts when supplied for use in fishing vessels. Case-Laws GST Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418461