Marine Vessel Parts Taxed at 5% IGST: Includes 2.5% SGST and 2.5% CGST for Propellers, Shafts, and Rudders.

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....Rate of tax - nature of use - marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, used in fishing / floating vessels - taxable @5% IGST i.e. [SGST-2.5%; CGST - 2.5%].....