2022 (10) TMI 859

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....ing requirements of the traditional fisheries sector. It is an apex co-operative society registered on 19-03-1984 under the Kerala Cooperative Societies Act, 1969. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued thereunder. 3. The applicant requested an advance ruling on the following: 3.1. Applicabilit....

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....rine engine and Bill of Entry in respect of import of parts of marine engines are submitted with this application. 4.3. Recently, in an application filed by M/s. South Indian Federation of Fishermen Societies, Trivandrum, the Authority of Advance Ruling, Kerala, held in Advance Ruling No. KER/10/2021 dtd.25-05-2021 that marine engines and their spare parts supplied by them for fishing vessels of heading 8902 would attract a GST rate of 5% only. The applicant files this application under these circumstances. The applicant submits that they are legally eligible to supply marine engine of heading 8407 or any heading and its spare parts falling under any heading for being used as parts of a fishing vessel of heading 8902, paying GST at the r....

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.... 5. Remarks of the Jurisdictional Officer 5.1. The application was forwarded to the jurisdictional officer as per provisions of Section 98(1) of the CGST Act. The jurisdictional officer has not offered any comments and hence it is presumed that the jurisdictional officer has no specific comments to offer. It is also construed that no proceedings are pending on the issue against the applicant. 6. Personal hearing 6.1. The applicant was heard on 08.12.2021. The applicant reiterated the contentions made in the application and requested to issue a ruling based on the submissions in the application 7. Discussion and Findings 7.1. The issue was examined in detail. The application is admissible as per subsection (2) of section 97. T....

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....acts GST at the rate of 5 %. Therefore, if the Marine engines are supplied for use as part of a fishing vessel falling under Customs Tariff Heading 8902, then the marine engine as part of a fishing vessel will only attract GST at the rate of 5% as per the entry in SI No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Further, we find that the question raised before us is already clarified by the CBIC by Circular No.52/26/2018 - GST dated 09.08.2018. The relevant Para 10 of the circular reads as follows;- "10.1 Applicability of GST on marine engine: Reference has been received seeking clarification regarding GST rates on Marine Engine. The fishing vessels are classifiable under heading 8902, and a....