https://www.taxtmi.com/caselaws?id=774470 Marine engines and spare parts supplied as components of fishing vessels under heading 8902 qualify for GST at 5% under Serial No. 252 of Schedule I to Notification No. 01/2017-Central Tax (Rate), because the specific entry extends the concessional rate to parts of goods under the covered headings; if the items are supplied for other uses, their own tariff classification governs the rate. Repair and maintenance supplies for fishing vessels are composite supplies in which the principal supply is the maintenance service, and the applicable GST rate follows the notified rate in force on the time of supply. Supplies with time of supply before 2 June 2021 are taxed at 18%, while supplies on or after that date attract 5%. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774470 Marine engines and spare parts supplied as components of fishing vessels under heading 8902 qualify for GST at 5% under Serial No. 252 of Schedule I to Notification No. 01/2017-Central Tax (Rate), because the specific entry extends the concessional rate to parts of goods under the covered headings; if the items are supplied for other uses, their own tariff classification governs the rate. Repair and maintenance supplies for fishing vessels are composite supplies in which the principal supply is the maintenance service, and the applicable GST rate follows the notified rate in force on the time of supply. Supplies with time of supply before 2 June 2021 are taxed at 18%, while supplies on or after that date attract 5%. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774470