Sea Men Associates ., In re
Date: January 21, 2022
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
5% GST on supply of Outboard Motors to unregistered fishermen
Summary
Q. Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?. A. The Outboard motors (marine engine) and its spare parts supplied for fishing vessel for use as part of the fishing vessel…
M/s Sea Men Associates, (hereinafter referred to as the ‘Applicant) Door No 20-16-1042, Opposite Railway Goodshed, Bunder, Mangaluru-575001 having GSTIN 29ADOFS3460M1ZB, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules, 2017, in FORM GST ARA-…