https://www.taxtmi.com/caselaws?id=420261 AAR Tamil Nadu ruled on GST rates for marine equipment and services. Marine engines under HSN 8407 attract 5% GST only when used as parts of fishing vessels under heading 8902, based on end-use. Spare parts ruling denied due to insufficient documentation. Warranty replacements without consideration don't attract GST, but combined charges with other expenses do. Post-warranty repair services ruling declined without contract details to determine composite supply nature. Puff insulated ice boxes used independently for fish preservation don't qualify as vessel parts, thus ineligible for 5% concessional rate. Defence department engine supply ruling denied due to lack of supporting documentation. en-us Mon, 28 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420261 AAR Tamil Nadu ruled on GST rates for marine equipment and services. Marine engines under HSN 8407 attract 5% GST only when used as parts of fishing vessels under heading 8902, based on end-use. Spare parts ruling denied due to insufficient documentation. Warranty replacements without consideration don't attract GST, but combined charges with other expenses do. Post-warranty repair services ruling declined without contract details to determine composite supply nature. Puff insulated ice boxes used independently for fish preservation don't qualify as vessel parts, thus ineligible for 5% concessional rate. Defence department engine supply ruling denied due to lack of supporting documentation. Case-Laws GST Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420261