George Maijo Industries Private Limited ., In re
Date: June 1, 2022
Subject Matter
5% GST on Out Board Motors and its spare parts supplied for use in vessels falling under HSN 8902
Summary
The Out Board Motors and its spare parts supplied for use in vessels falling under Customs Tariff Heading 8902 shall attract GST at the rate of 5% [2.5%-CGST + 2.5% SGST] as per entry at SI. No. 252 of Schedule I of Notification No. 01/2017 Central T…
1. M/s. George Maijo Industries Private Limited (hereinafter called the applicant) is registered in the State of Kerala. The applicant is having their principal place of business in Kerala at Chulickal in Ernakulam District. The applicant operates in the States of Tamil Nadu, Karnataka, Gujarat, Maharashtra and Orissa and is the authorized distributor for Yamaha Motor Company’s marine…