https://www.taxtmi.com/caselaws?id=429299 AAR Kerala ruled on GST classification for outboard motors under HS Code 8407. Outboard motors attract 28% GST as marine propulsion engines under Schedule IV. However, when supplied as parts of fishing vessels classified under heading 8902, they qualify for 5% GST under Schedule I entry 252. The ruling clarifies that GST rate depends on end-use: 5% for fishing vessel parts, 28% for standalone motors or other applications. en-us Wed, 01 Jun 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429299 AAR Kerala ruled on GST classification for outboard motors under HS Code 8407. Outboard motors attract 28% GST as marine propulsion engines under Schedule IV. However, when supplied as parts of fishing vessels classified under heading 8902, they qualify for 5% GST under Schedule I entry 252. The ruling clarifies that GST rate depends on end-use: 5% for fishing vessel parts, 28% for standalone motors or other applications. Case-Laws GST Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429299