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2019 (8) TMI 818 - AAR - GSTClassification of goods - ‘part of fishing vessels’ Propeller - Shaft/SS Rod - Gun Metal Bush/Bearing - Stuffing Box - Brass Tube/SS Tube - Rudder Shaft and Blade - Sea Cork/Water Strainer - GM Gate Valve - MS Pipe - Propeller Nut/GM Nu - Coupling - SS Rods & Square - SS Flat - GM Gland and Ring - MS Plate - HELD THAT:- As per Notification No.1/2017 Central Tax (Rate) dtd.28-06-2017 vide Sl.N0.247 of First Schedule, HSN 8902 fishing vessels, factory ships and other vessels for processing or preserving fishery products and as per Sl.No.252 part of goods of heading 8901, 8902, 8904, 8905, 8906 and 8907 falling under any chapter ate taxable at the rate of 5% GST. Propeller, Shaft/SS road, Gun metal bush/bearing, Stuffing box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Valve, MS Pipe, Propeller Nut/GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used as parts of fishing / floating vessels come under the HSN Code 8902 and are taxable @ 5% under serial No.252 of First Schedule of the Notification No .01/2017 Central (Rate) dtd.28-06-2017.
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