Case LawGUJ/GAAR/R/2022/05
Global Engineering Co. ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- March 7, 2022
- Type:
- Advance Ruling
- Members:
- Atul Mehta, Arun Richard
Subject
GST rate to be charged on Marine engine
Classification
Summary
1. The GST rate on Marine engines is determinable on case to case basis. 2. In cases where the applicant has conducted due diligence with KYC norms of customer such as customer in possession of certificate of registry of fishing boat/ certificate of…
Judgement
M/s. Global Engineering (hereinafter referred to as the applicant) submits that it supplies Marine engines used by fisherman in fishing boats of HSN 8902. 2. The applicant submitted that Marine engine fall under HSN 8402 and 8407and taxed at the rate of 28%. Further, applicant submitted that vide Circular No. 52/26/201-GST dated 9-8-18, it is clarified that supply of marine engine falling under HS…