2025-VIL-114-AAR
  1. Home
  2. 2025-VIL-114-AAR

SGST Advance Ruling Authority

GST – Kerala AAR - Classification and applicable rate of tax on Marine Engines, Spares, Gearboxes used for Fishing Vessels - Whether the Marine engine (HSN: 84081093) and its spares (84099990) of Customs Tariff Act 1975 can be treated as parts of heading of 8902, 8904, 8905, 8906 and 8907 and applicability of 5% of IGST as per serial No. 252 of Scheduled-I of the Notification No. 01/2017 Central Tax dated 28.06.2017 – HELD - If marine engines and their spare parts are supplied to be used as parts of goods that come under Customs Tariff Headings 8902, 8904, 8905, 8906 and 8907, then they will attract GST at the rate of 5% as mentioned at Serial No. 252 of Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017. If these marine engines and spare parts are supplied for any other use, apart from being parts of goods under the above headings, then GST will be charged according to the rates applicable under their own Customs Tariff classification – Ordered accordingly - Classification and applicable rate of tax on Marine Gear box (84834000) – HELD - If marine gearboxes are supplied for use as part of goods falling under Customs Tariff Headings 8902, 8904, 8905, 8906, or 8907, then GST will be charged at 5% as per Serial No. 252 of Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017. However, if marine gearboxes are supplied for any other use, apart from being parts of goods under the above headings, then GST will be applicable according to their respective classification under the Customs Tariff - Applicable rate of GST on Maintenance and repair service of Marine engine and Gear and other parts of fishing boat – HELD – The GST at the rate of 5% is applicable on maintenance and repair services of marine engines, gear, and other parts of fishing boats from 02.06.2021, as per Notification No. 02/2021-Central Tax (Rate) dated 02.06.2021 - Classification and applicable rate of GST on Marine Fuel – HELD - Marine Engine Oil is classified under HSN Code 27101972 - The concessional GST rate of 5%, as per the amendment in entry at serial No. 164 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017, modified by Notification No. 14/2019-Central Tax (Rate) dated 30.09.2019, does not apply to Marine Engine Oil.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?