Ocean Blue Boating Private Limited ., In re
Date: December 6, 2021
Subject Matter
Marine engine of heading 8407 and heading 8408, and parts thereof of heading 8409 attract 5% GST
Summary
1. Marine engine of heading 8407 and heading 8408, and parts thereof of heading 8409 will be covered under Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), Dated 28-06-2017, when used in fishing vessels falling under HSN 8902 of the GST Tar…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively I by M/s OCEAN BLUE BOATING PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether GST rate of 5% can be char…