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TMI Blog2022 (2) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Rule 104 of the KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Partnership Firm and is engaged in retail and wholesale supply of goods and accessories relating to marine equipments and ancillary services. 3. The applicant has sought advance ruling in respect of the following questions: i. Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408? 4. Admissibility of the application:. The question is about "classification of goods or services or both" and "determination of the liability to pay tax on any goods or services or both" and hence is admissible under Section 97 (2) (a}( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of goods of heading 8902, falling under any chapter also attracts GST rate of 5%, vide S. No.252 of Schedule I of the said notification. The Marine engine for fishing vessel falling under Tariff item 8408 1093 of the Customs Tariff Act, 1975 would attract a GST rate of 5% by virtue of S. No. 252 of Schedule I of the notification No. 01/2017-Central Tax (rate) dated 28.06.2017. The supplies of marine engine for fishing vessel (being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts 5% GST". 5.5 Further, the applicant relied on AAR ruling issued in the case of M/s South Indian Federation of Fisherman Societies, where in supply of Outboard Motors can be sold to unregistered Fisherman under the above mentioned HSN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of 5% as per entry at SI.No.247 of Schedule I of Notification No.01/2017 Central Tax (Rate) dated:28.06.2017. 9.1 In the 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. As per entry at Sl. No 252 of Schedule I of the Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 goods of any chapter being parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 attract CGST @ 2.5% as under: S. No. Chapter/Heading/Sub-heading / Tariff item Description of Goods Rate 252. 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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