https://www.taxtmi.com/caselaws?id=775110 AAR Kerala ruled on GST applicability for marine equipment and services. Marine engines (HSN 8408), spares (HSN 8409), and gearboxes (HSN 8483) attract 5% GST when supplied as parts of fishing vessels under Serial No. 252, despite classification remaining under Chapter 84. The concessional rate applies only when goods are used in vessels under headings 8901, 8902, 8904-8907; otherwise standard rates apply based on respective classifications. Maintenance and repair services for fishing vessels constitute composite supply with services as principal element, classified under heading 998714, attracting 5% GST per Notification No. 02/2021. Marine engine oil (HSN 27101972) does not qualify for 5% concessional rate under Serial No. 164 as amended by Notification No. 14/2019. The notification covers only propulsion fuels like furnace oil, diesel, bunker fuel (HSN 27101951), not lubricants. Marine engine oil continues to attract standard 18% GST as it serves maintenance purposes rather than direct propulsion. en-us Mon, 21 Apr 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775110 AAR Kerala ruled on GST applicability for marine equipment and services. Marine engines (HSN 8408), spares (HSN 8409), and gearboxes (HSN 8483) attract 5% GST when supplied as parts of fishing vessels under Serial No. 252, despite classification remaining under Chapter 84. The concessional rate applies only when goods are used in vessels under headings 8901, 8902, 8904-8907; otherwise standard rates apply based on respective classifications. Maintenance and repair services for fishing vessels constitute composite supply with services as principal element, classified under heading 998714, attracting 5% GST per Notification No. 02/2021. Marine engine oil (HSN 27101972) does not qualify for 5% concessional rate under Serial No. 164 as amended by Notification No. 14/2019. The notification covers only propulsion fuels like furnace oil, diesel, bunker fuel (HSN 27101951), not lubricants. Marine engine oil continues to attract standard 18% GST as it serves maintenance purposes rather than direct propulsion. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775110