Case Law46/AAR/2021
George Maijo Industries Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 30, 2021
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
GST on marine engines and its spare parts
Classification
Summary
1. Applicability of GST Rate 5% on marine engines pertaining to HS code 8407 forming part of fishing vessels is not answered for lack of substantiating documents. 2. Applicability of GST rate 5% on marine engines pertaining to HS code without conside…
Judgement
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Ser…