https://www.taxtmi.com/caselaws?id=440480 AAR Kerala ruled on GST classification and rates for marine vessel parts. Marine propellers, rudder sets, stern tube sets, SS propeller shafts, and MS shafts attract 18% GST under their respective tariff headings. However, when supplied as parts of vessels under headings 8901-8907, these items qualify for 5% GST rate per entry 252 of Schedule I. Cutlass rubber bushes are classified under CTH 4016 99 60 at 18% GST, but attract 5% when used as vessel parts. Warranty replacements without additional consideration don't constitute taxable supply. Input tax credit on raw materials remains available despite lower output tax rates. en-us Fri, 03 Mar 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440480 AAR Kerala ruled on GST classification and rates for marine vessel parts. Marine propellers, rudder sets, stern tube sets, SS propeller shafts, and MS shafts attract 18% GST under their respective tariff headings. However, when supplied as parts of vessels under headings 8901-8907, these items qualify for 5% GST rate per entry 252 of Schedule I. Cutlass rubber bushes are classified under CTH 4016 99 60 at 18% GST, but attract 5% when used as vessel parts. Warranty replacements without additional consideration don't constitute taxable supply. Input tax credit on raw materials remains available despite lower output tax rates. Case-Laws GST Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440480