https://www.taxtmi.com/caselaws?id=420049 Marine engine supplies for fishing vessels are eligible for the concessional GST rate where the supply falls within the entry covering parts of goods of headings 8901, 8902 and allied headings. The Gujarat AAR notes that the supplier must conduct due diligence and verify a certificate of registry or licence for the fishing boat to establish the required nexus with a fishing vessel. If that nexus is not established, the concessional entry does not apply and the residuary GST rate of 28% governs. The rate is therefore determined case by case on the facts of the supply and the customer's status. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420049 Marine engine supplies for fishing vessels are eligible for the concessional GST rate where the supply falls within the entry covering parts of goods of headings 8901, 8902 and allied headings. The Gujarat AAR notes that the supplier must conduct due diligence and verify a certificate of registry or licence for the fishing boat to establish the required nexus with a fishing vessel. If that nexus is not established, the concessional entry does not apply and the residuary GST rate of 28% governs. The rate is therefore determined case by case on the facts of the supply and the customer's status. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420049