2022 (3) TMI 1087

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....the applicant : Shri Sahir Pirani, CA Brief Facts M/s. Global Engineering (hereinafter referred to as the applicant) submits that it supplies Marine engines used by fisherman in fishing boats of HSN 8902. 2. The applicant submitted that Marine engine fall under HSN 8402 and 8407and taxed at the rate of 28%. Further, applicant submitted that vide Circular No. 52/26/201-GST dated 9-8-18, it....

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....hing Boat from their customers as a proof that the customer has licence to operate fishing boat. 5.2 Shri Pirani informed that there is no BIS marking on the engines. Additional Submission: 6. The applicant vide email dated 19-2-22 submitted declaration/undertaking that it supplies marine engines having Engine capacity of 9.9 HP and 15 HP to registered fisherman. Further, the applicant su....

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....ment of the Govt. of Gujarat." FINDINGS 8. We have carefully considered the submissions before us. 9. We note the applicant's submission that it supplies Marine Engine of CTH 8402 and 8407. 10. We do not find merit in applicant's submission that 8402 pertains to marine engines as Tariff 8402 pertains to Boilers. 11. We have noted that the applicant is conducting due diligence and is....

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....ld attract a GST rate of 5% by virtue of S. No. 252 of Schedule-I of the notification No. 1/2017-Central Tax (Rate), dated 28-6-2017. 13. We refer to Sr. No. 252 of Notification No. 1/2017-CT (R) dated 28-6-2017, read as follows: Schedule-II 2.5%(CGST) 252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 14. We, thereby, pass the Ruling, RULING 1. ....