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2019 (4) TMI 108 - AAR - GSTClassification of goods - Marine Diesel Engine - Gear Box - whether classified under TSH 8408 and TSH 8483 respectively or can be treated as parts of heading of 8902, 89048905, 8906 and 8907? Held that:- The parts of goods of heading 8901, 8902, 8904, 8905, 8906, 8907 falling under any chapter are taxable @5% GST as per Sl No.252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. In view of the specific inclusion of parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 of any chapter under Sl No. 252 of 1st Schedule of the notification, the general tax rate applicable to parts like Marine Engine and Gear Box falling under HSN 8408 and 8483 respectively has no applicability, if the end use of the goods are in the vessels / goods falling under the heading 8901, 8902, 8904, 8905, 8906, 8907 of the Customs Tariff as parts of such goods. The marine diesel engine and gear boxes supplied for use in vessels / goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable @5% GST per Serial No.252 of Schedule-I of the Notification No.1/2017 Central Tax (Rate) dated 28.06.2017. If it is used for some other purpose, the applicable tax rate would be as per their respective TSH 8408 and 8483 at the rate of 28% GST as per Sl Nos 115 and 135 of the said notification.
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