https://www.taxtmi.com/caselaws?id=429301 The Kerala AAR held that marine engines attract different GST rates depending on their intended use. When supplied as standalone items, marine engines under Customs Tariff Heading 8407 21 00 attract 28% GST. However, when supplied specifically for use as parts of fishing vessels falling under Customs Tariff Heading 8902, the engines qualify for the concessional 5% GST rate under Entry SI No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate), which covers parts of vessels including fishing vessels. en-us Sat, 25 Jun 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429301 The Kerala AAR held that marine engines attract different GST rates depending on their intended use. When supplied as standalone items, marine engines under Customs Tariff Heading 8407 21 00 attract 28% GST. However, when supplied specifically for use as parts of fishing vessels falling under Customs Tariff Heading 8902, the engines qualify for the concessional 5% GST rate under Entry SI No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate), which covers parts of vessels including fishing vessels. Case-Laws GST Sat, 25 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429301