2025-VIL-105-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR – Applicable rate of GST on marine engines, spare parts like gearboxes and carburettors when supplied for fishing vessels, other vessels under various tariff headings, and on composite supplies involving repair and maintenance services of fishing vessels – HELD – the CBIC Circular No. 52/26/2018-GST dated 09.08.2018 specifically clarified that marine engines for fishing vessels, being parts of fishing vessels, attract 5% GST - The marine engines and their spare parts, when supplied for use as part of a fishing vessel classified under Customs Tariff Heading 8902, will be subject to GST at the rate of 5% as per Sl. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. However, if these items are supplied for use in any application other than as parts of goods classified under headings 8901, 8902, 8904, 8905, 8906, and 8907, the applicable GST rate will be determined based on the relevant Customs Tariff Heading under which they are classified - The gearbox, classified under Customs Tariff Heading 8483, when supplied for use as part of a fishing vessel under Customs Tariff Heading 8902, will attract GST at the rate of 5% as per Sl. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. However, if the same is supplied for any purpose other than as part of goods falling under headings 8901, 8902, 8904, 8905, 8906, or 8907, the applicable GST rate will be based on the specific Customs Tariff Heading under which the gearbox is classified – Ordered accordingly - Whether marine engine (falling under the Customs Tariff heading 8407 and 8408) supplied for use in vessels, boat or ships falling under Customs Tariff heading 8901, 8904, 8905, 8906 and 8907 can be treated as parts of goods of headings 8901, 8904, 8905, 8906 and 8907 attracting a GST rate of 5% as per Serial Number 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 – HELD - The marine engine, classified under Customs Tariff Heading 8407 and 8408, when supplied for use as part of a fishing vessel under Customs Tariff Heading 8902, will attract GST at the rate of 5% as per Sl. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. However, if the same is supplied for any purpose other than as part of goods falling under headings 8901, 8902, 8904, 8905, 8906, or 8907, the applicable GST rate will be based on the specific Customs Tariff Heading under which the gearbox is classified - Applicability of GST rate of 5% on supply of material and service charges in connection with the repair and maintenance of fishing vessel of heading 8902 without considering the individual general tax rate in accordance with the entry of Schedule 1, Serial Number 252 of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 – HELD - If the time of supply of the said services, as determined in accordance with Section 14 of the CGST Act, falls prior to 2nd June 2021, the services will be taxable at the rate of 18%. However, if the time of supply falls on or after 2nd June 2021, the applicable tax rate will be 5% GST.
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