TaxTMI 
TaxTMI 
2023 (7) TMI 753
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.... 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 there under shall include a reference to the corresponding provisions of the KSGST Act, Rules, and the notifications issued there under. 3. The applicant requested Advance Ruling on the following: 3.1. The tax rate of marine propellers, stern tube set, rudder set, SS propellers shaft, MS shaft for couplings and intermediate and cutlass rubber bushes? 3.2. The parts of fishing / floating vessels come under HSN 8902. It is requested to know whether all....
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....the rate of tax applicable to the above products is 5% as per entry at Si. No. 252 of Schedule I of the Central Tax Rate Notification No. 01/2017, As the classification of the commodities under Entry 252 solely depends on the nature of the use to which the commodities arc put, the applicant believes that the commodities mentioned have to be rightfully classified under Entry 252 and hence taxable at the rate of 5% [SGST 2,5% and CGST 2.5%]. The applicant has placed reliance on the Advance Ruling No. KER/25/2018 dated 20.10.2018 of this Authority. 5. Comments of the Jurisdictional Officer: 5.1. The application was forwarded to the jurisdictional officer as per provisions of subsection (1) of Section 98 of the CGST/SGST Act. The Jurisdiction....
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....r; 7325 - Rudders for ships or boats; 7304 - Tubes, pipes and hollow profiles of iron; 7222 - Other bars and rods of stainless steel and 7215 - Other bars and rods of iron or non-alloy steel and attracts GST at the rate of 18% as per entry at Sl. Nos. 371, 237, 218, 209 and 204 respectively of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06,2017. 7.3. Ships, boats and floating structures 'are classifiable under Chapter 89 of the Customs Tariff Act, 1975. CTH 8901 covers Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods; 8902 covers Fishing vessels, factory ships and other vessels for processing or preserving fishery; 8904 covers Tugs and pus....
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....the supplies of marine engine for fishing vessel (being a part of the fishing vessel}, falling under tariff item 8408 10 93 attracts 5% GST." Therefore, If the Marine Propellers, Rudder Set, Stern Tube Set, SS Propeller Shaft and MS Shaft are supplied for use as part of fishing vessels falling under Customs Tariff Headings 8902 or vessels falling under Customs Tariff Headings 8901, 8904, 8905, 8906 and 8907 will attract GST at the rate of 5% as per the entry at Sl. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. If it is supplied for use other than as parts of vessels as stated above, GST at the rate applicable under the Respective Customs Tariff Headings in which they are classified will apply. 7.5.....
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...., 17 and 18 of the CGST Act, 2017 and the relevant rules made thereunder. 7.8. The next question is regarding the classification of Cutlass Rubber Bush under the Customs Tariff. Cutlass Rubber Bush is an article manufactured from vulcanized rubber. Rubber and articles thereof are classifiable under Chapter 40 of the Customs Tariff. Customs Tariff) Heading 4016 covers other articles of vulcanized rubber other than hard rubber and 4016 99 60 pertains to rubber bushes. Therefore, Cutlass Rubber Bush is classifiable under CTH 401 6 99 60 and is liable to GST at the rate of 18 % [CGST - 9% + SGST - 9%) as per entry at SI. No. 123 A of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. However, parts of goods of Headin....