https://www.taxtmi.com/caselaws?id=450537 AAR Kerala ruled on GST classification for marine engines and spare parts. Outboard motor engines (HSN 8407 21 00) and spare parts used in fishing vessels (CTH 8902) attract 5% GST. Marine engines for Defence patrol/rescue operations under CTH 8906 also attract 5% GST. Solar/battery-operated boat motors for fishing or tourism purposes attract 5% GST when used as vessel parts. Warranty repairs without additional consideration are not liable to GST. Repair services with separately invoiced spare parts and labor attract respective rates - spare parts at 5% and labor services at 18% (reduced to 5% from June 2021). en-us Tue, 27 Jun 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450537 AAR Kerala ruled on GST classification for marine engines and spare parts. Outboard motor engines (HSN 8407 21 00) and spare parts used in fishing vessels (CTH 8902) attract 5% GST. Marine engines for Defence patrol/rescue operations under CTH 8906 also attract 5% GST. Solar/battery-operated boat motors for fishing or tourism purposes attract 5% GST when used as vessel parts. Warranty repairs without additional consideration are not liable to GST. Repair services with separately invoiced spare parts and labor attract respective rates - spare parts at 5% and labor services at 18% (reduced to 5% from June 2021). Case-Laws GST Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450537