2024-VIL-48-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Applicable rate of tax on Outboard Motor Engines falling under HSN Code 8407 21 00 and its spare parts when it is supplied for use as part of fishing vessel of Heading 8902 – HELD – the outboard motor engines and its spare parts supplied for use in fishing vessels falling under Customs Tariff Heading 8902 shall attract GST at the rate of 5% as per entry at SI No. 252 of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 – Ordered accordingly - Applicability of GST on supply of materials and labour charges incurred during the warranty period, free of cost – HELD - supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST. However, if any additional consideration is received in respect of such supplies of goods or services or both it will be liable to GST at the rate applicable for the goods / services as per the rate schedule - Applicable rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessel of heading 8902 – HELD - The services of maintenance and repairs of fishing vessels falling under Heading 8902 is appropriately classifiable under SAC 998714 and is liable to GST at the rate of 5% with effect from 02.06.2021 as per entry at Sl No. 25 (ib) of the Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017, as amended - In cases where repair or maintenance services are supplied and the value of spare parts and services are separately charged in the invoice raised for the supply, the spare parts and the services shall attract GST respectively at the rates applicable to such spare parts and service as per the GST rate schedule as the supply of the spare parts and repair service are distinct and separately identifiable - Applicable rate of tax on marine engine coming under HSN Code 8407 supplied to the Defense Department for patrol, flood relief and rescue operations – HELD - The marine engines supplied for use as part of vessel falling under Customs Tariff Heading 8906, which are used by the Department of Defence and other agencies for patrol, relief and rescue operations will attract GST at the rate of 5% as per entry at SI No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 - Applicable rate of tax applicable for the solar or battery-operated electric boat motor and spare parts used for fishing purpose – HELD - The solar or battery-operated electric boat motor and spare parts supplied for use as part of fishing vessel falling under Customs Tariff Heading 8902 will attract GST at the rate of 5% as per the entry at SI No. 252 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 - Applicable rate of tax applicable for the solar or battery-operated electric boat motor and spare parts used for tourism purpose – HELD - the solar or battery-operated electric boat motor and spare parts supplied for use as part of boats / vessels falling under Customs Tariff Heading 8901, which covers boats / vessels used for tourism purpose attract GST at the rate of 5% as per the entry at SI No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.
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