South Indian Federation of Fishermen Societies ., In re
Date: February 28, 2022
Subject Matter
Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST
Summary
1. Rate of tax on Marine Engines coming under HSN Code 8407, when used as part of boats of HS code 8902 (being used as part of fishing vessels) is 5% GST under SI.no.252 of Notification no.01/2017 CT-Rate dt. 28.06.2017 as amended read with SGST Noti…
SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES, 5 20A, SIFFS BOATYARD, ENIA NAGAR, ENAYAM, VILAVANCODE TALUK, KANYAKUMARI, TAMILNADU-629193 (hereinafter called the Applicant) are registered under GST with GSTIN33AACTS0090GlZS.The applicant has sought Advance Ruling on the following questions:- 1. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part…