South Indian Federation of Fishermen Societies ., In re
Date: December 6, 2021
Subject Matter
Provision of material and labour during warranty period without consideration (free of cost) does not come under the purview of supply
Summary
i. The marine engine and its spare parts supplied for fishing vessel (for use as part of the fishing vessel- CTH 8902) shall attract GST at the rate of 5% [2.5%-CGST + 2.5%-KGST) as per entry at Sl.No.252 of Schedule I of Notification No. 01/2017 Cen…
M/s South Indian Federation of Fishermen Societies, SIFFS OBM Sales & Service Centre, Mulihithlu, Bolar, Mangalore, Dakshina Kannada-575001 having GSTN 29AACTS0090G1ZH, have filed an application for Advance Ruling under Section 97 of the Central Goods and Services Tax Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the Karnataka Goods and Services Tax Act, 2017 rea…