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        GST

        8902

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        GST rate on fishing vessels affirmed, including factory and processing ships; marine engine rate clarification referenced. Concessional GST treatment applies to fishing vessels, factory ships and other vessels for processing or preserving fishery products as goods under Schedule I; a clarification on applicability of GST rates to marine engines in such vessels is referenced for further guidance.
                          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 rate on fishing vessels affirmed, including factory and processing ships; marine engine rate clarification referenced.

                                Concessional GST treatment applies to fishing vessels, factory ships and other vessels for processing or preserving fishery products as goods under Schedule I; a clarification on applicability of GST rates to marine engines in such vessels is referenced for further guidance.


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