TMI Blog2022 (2) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... he instant case, the applicant admitted to be supplying marine engines (HSN 8407 21 00) and spares for fishing vessels (HSN 8902) as parts of the same. Thus, marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine engine is supplied for use other than as parts of fishing vessels, the rate of GST is applicable under the respective Customs Tariff Headings in which they are classified. The Outboard motors (marine engine) and its spare parts supplied for fishing vessel (for use as part of the fishing vessel- CTH 8902) shall attract GST at the rate of 5% as per entry at Sl.No.252 of Schedule I of Notification No.01/ 2017 Central Tax (Rate) dated 28.06.2017. If it is supplied for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 97 (2) (a}(e) of the CGST/KGST Act 2017 5. Brief Facts of The Case: The applicant furnishes some facts relevant to the issue: 5.1 The applicant states that they are into the business of retail and whole sale dealers in Goods and Accessories relating to marine equipments and Outboard Motors falling under HSN Code 8407/8408 imported from outside the country at the rate of 28%. 5.2 The applicant states that they are supplying Outboard Marine Motors at the rate of 28% on interstate as well as intrastate supply. He also states that the said Outboard Marine Motors are classified under heading 8902 by other taxpayers and selling the same to fisherman boat and collecting GST at the rate of 5% as per serial number 247 of the Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sherman under the above mentioned HSN attracts GST at the rate of 5%. PERSONAL HEARING/PROCEEDINGS HELD ON 26-11-2021 6. Sri Adarsha P.B, Charted Accountant and Duly Authorized Representative of the applicant appeared for personal hearing proceedings held on 26-11-2021 before this authority and they reiterated the contentions made in the application and also explained the process in detail. FINDINGS DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 2.5% 9.2 Further, the same is also clarified by the CBIC vide Circular No.52/26/2018-GST dated 09.08.2018. The relevant Para 10.1 of the circular reads as under. Applicability of GST on marine engine: Reference has been received seeking clarification regarding GST rates on Marine Engine. The fishing vessels are classifiable under heading 8902, and attract GST @ 5%, as per Sl.No.247 of Schedule I of the Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. Further, parts of goods of heading 8902, falling under any chapter also attracts GST rate of 5%, vide Sl.No.252 of Schedule I of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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