Global Engineering Co. ., In re
Date: March 7, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
Subject Matter
GST rate to be charged on Marine engine
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…
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…