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2022 (10) TMI 307 - AAR - GSTClassification of goods - rate of GST - Combined Wire Rope used as a part of Fishing Vessel - Taxable at the rate of 5% in terms of Sr.No.252 of Schedule-1 of Notification No. 1/2017-CTR corresponding notification issued by Gujarat State and Notification No. 1/2017-ITR or not? Whether the Combined Wire Ropes is a part of fishing vessel or otherwise? HELD THAT:- Wire Rope is used in various fields such as Mines, Haulage, General Engineering, lift & escalators and Shipping depending upon the requirement and usage of the field. It is observed that Wire Rope is used in Shipping but in the Manual use of Wire Rope in fishing vessel have not been mentioned. This confirms that Wire Rope has no specific/general use in the fishing vessel - Combined Wire Rope is not a part of fishing vessel but it's one side is used to tie the Fishing Net and other side of Wire Rope tied on the vessel. The main use of Combine Wire Rope in fishing is to tie the fishing net with vessel. Therefore, fishermen required such wire rope for fishing purpose and the applicant supply such Combine Wire Rope to them. Further, as per the use of Combine Wire Rope it is amply clear from the above that it has no use in the fishing vessel but it is used to tie the fishing net. The application has submitted that, “it is crystal clear that without Rope, fishing net cannot be used for fishing purpose with the Fishing Vessels”. The applicant above submission itself explain that fishing net cannot be used without the Rope, it means that Wire Rope is essential for the fishing net which is used for fishing and without wire rope fishing net will not be of any use. Hence Combined Wire Rope is not the essential/integral part of fishing vessel but it is must for the fishing net - Thus, the applicant goods Combined wire Rope is not a Part of the fishing Vessel. Combined Wire Rope is not used as a part of fishing vessel and the impugned goods does not cover under entry No.252 of Schedule-I of Notification No. 1/2017-CT(Rate) dated 28-06-2017 as amended and is not eligible to GST @ 5%.
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