George Maijo Industries Private Limited ., In re
Date: December 30, 2021
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): T G Venkatesh, K Latha
Subject Matter
GST on marine engines and its spare parts
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…
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…