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  • Writer's picturesanjeev sabharwal

RULING BY AAR

Updated: Apr 6, 2022

In South Indian Federation of Fishermen Societies, Tamil Nadu AAR ruled that supply of materials and labour while rendering warranty services during the warranty period, free of cost does not attract GST separately.


The advance ruling sought by the applicant is about the classification of Marine engines supplied by the applicant to fishing vessels and to Defence department; rate of tax on marine engines and Puff insulated boxes and the applicability of GST rate as per the entry of schedule I, S.N.. 252 of Notification No.01/2017.

Held: 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 S.N. 252 of Notification No. 01/2017CT-Rate as amended read with SGST Notification II(2)/CTR/532(d-4)/2017

- Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST separately.

- Puff Insulated ice boxes is not a part of fishing vessel falling under Customs Tariff Heading 8902 and hence is not eligible for the concessional rate of GST as per entry at S.N. 252 of schedule I of Notification No.01/2017 Central Tax (Rate).

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