GST on maritime and riverine vessels set under Schedule I, altering tax treatment for transport vessels. Imposition of GST at 5% on specified maritime and riverine vessels is prescribed under Schedule I, effective 22-09-2025 pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17-09-2025; the category covers cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels used for transport of persons or goods, establishing the applicable integrated tax rate and scope of GST treatment for those vessels from the stated effective date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on maritime and riverine vessels set under Schedule I, altering tax treatment for transport vessels.
Imposition of GST at 5% on specified maritime and riverine vessels is prescribed under Schedule I, effective 22-09-2025 pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17-09-2025; the category covers cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels used for transport of persons or goods, establishing the applicable integrated tax rate and scope of GST treatment for those vessels from the stated effective date.
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