2019 (10) TMI 790

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....3044D1Z4, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of the CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stem tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels. 3. The applicant furnishes some facts relevant to the stated activity: a....

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....s that a similar ruling had been given by the Authority for Advance Ruling, Kerala State in the case of M/s Saraswathi Metal Industries, Alappuzha, Kerala, who also is engaged in the same business activity, vide Order No. CT/5496/18-C3 dated 29.05.2018 = 2018 (7) TMI 142 - AUTHORITY FOR ADVANCE RULING, KERALA to include their products under 5% bracket. PERSONAL HEARING: / PROCEEDINGS HELD ON 29.04.2019 4. Sri. Robin Jose, Managing Director and authorized representative of the applicant appeared for personal hearing proceedings held on 29.04.2019 and reiterated the facts narrated in their application. 5. FINDINGS & DISCUSSION 5.1 We have considered the submissions made by the applicant in their application for advance ruling....

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....ther vessels for processing and preserving fishery products. The said heading includes Trawlers and other fishing vessels. Further, Explanatory Notes to tariff heading 8902 stipulates that the said heading covers all types of fishing vessels designed for commercial fishing at sea or on inland waters and includes trawlers and tuna fishing vessels, but excludes rowing boats for fishing. In the instant case, it is an admitted fact that the applicant manufactures marine propellers and its accessories which are meant for use in fishing sector. The applicant contended that their products are exclusively meant for fishing vessels. However they have not provided any evidence towards exclusive usage of their products. Therefore the products of the a....