Outboard Motors for Fishing Vessels: 5% GST Rate, Other Uses Depend on Customs Tariff Classification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of supply - rate of GST - supply of Outboard Motors to unregistered fishermen - marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine engine is supplied for use other than as parts of fishing vessels, the rate of GST is applicable under the respective Customs Tariff Headings in which they are classified. - AAR....