2018 (7) TMI 142

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....N. Thulaseedharan Pillai, Member, SGST Ruling 1. Sri. Dharsak.V.P., Saraswathi Metal Industries, Alappuzha, manufacturer of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate of tax of the above commodities used in fishing / floating vessels. 2. The applicant has argued that all the above ....

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.... 371 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter Rudder set for fishing boats 7325 Other cast articles of iron or steel Stern Tube set for fishing boats   7304 218 7304 Tubes, pipes and hollow profiles, seamless, (other than cast iron) o....

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....Entry 252 solely depends on the nature of use to which the commodities are put to. 6. In view of the aforesaid position, commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used only for the purposes of fishing / floating vessels would be taxable @ 5%. If the said commodities are used for some other purpose, then the applicable tax rat....