J.ARC Communication & Power Solutions ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 26, 2023
- Type:
- Advance Ruling
- Members:
- Sreeparvathy, Abdul Latheef
Subject
Supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST
Summary
1. The outboard motor engines and its spare parts supplied for use in fishing 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 Sl No. 252 of Schedule I of Notification No. 0…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. J.ARC Communication & Power Solutions (herein after referred to as “the applicant”) is a proprietary concern having their principal place of business in Kerala at Karamana, Thiruvananthapuram district. The applicant is engaged in import of Outboard motor engines from M/s. Tohatsu Corporation, Japan and sup…