TMI Blog2019 (10) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... come parts of the goods falling under 8901, 8902, 8904, 8905, 8906 8907, only when they are meant for the said goods. Hence the concessional rate of GST in terms of entry number 252 of Schedule - I to the Notification No. 1/2007-Central Tax (Rate) dated 28.06.2017 would be applicable to the applicant subject to the condition that their product are used only as parts of goods falling under 8901, 8902, 8904, 8905, 8906 8907. - KAR ADRG 78/2019 - - - Dated:- 24-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by: Sri Robim Thaikkatil Jose, Managing Director ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS SERVICES TAX ACT, 2017 1. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shaft 7221 00 12 iv. Stern Tube Set 7214 91 10 v. M S Couplings 7214 91 10 c. The applicant states that as their end users are from fishing industry and local fishermen, they are finding it difficult to pay 18% on these products. d. The applicant states that it is noted that parts of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @ 5% by virtue of entry 252 of Schedule I of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017. Fishing vessels, factory ships and other vessels comes under the HSN Code 8902. e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.2 The applicant claims that they manufacture supply propellers and few accessories meant for fishing sector, specifically for fishing vessels on charging 18% GST at present. They contend that the said products qualify to be parts of fishing vessels, falling under Tariff Heading 8902 and hence they are taxable at 5% GST in terms of entry number 252 of Schedule - I to the Notification No. 1/2007-Central Tax: (Rate) dated 28.06.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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