<h1>Clarification on GST rates for marine engines: 5% IGST or split 2.5% CGST and 2.5% SGST/UTGST per 2018 circular.</h1> Goods related to fishing vessels, factory ships, and other vessels for processing or preserving fishery products are subject to a tax rate of either 5% IGST or a combination of 2.5% CGST and 2.5% SGST/UTGST. There is a clarification concerning the applicability of GST rates on marine engines, as referenced in a specific paragraph of a 2018 circular.