5% GST to be Levied on Outboard Motor Engines and Its Spare Parts Used in Fishing Vessels Being Covered under HSN 8902 | AAR
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- Last Updated on 23 March, 2024
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Case Details: Authority for Advance Rulings, Kerala Ansalam Ancil, J. ARC Communication & Power Solutions, In re - [2024] 160 taxmann.com 565 (AAR-KERALA)
Judiciary and Counsel Details
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- S.l. Sreeparvathy & K. Abdul Latheef, Member
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Ansalam Ancll for the Appellant.
Facts of the Case
In the present case, the petitioner received a show cause notice and an order was passed under Section 74 of the GST Act. However, he had not been given an opportunity of personal hearing. He filed appeal against the order but the Appellate Authority dismissed the appeal on the ground of limitation. It filed writ petition and challenged the order.
AAR Held
The Authority for Advance Ruling noted that if outboard motors or marine propulsion engines would be intended for use as part of fishing vessels falling under Customs Tariff Heading 8902, they would attract 5% GST as per entry at SI. No. 252 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.
It was also clarified by Circular No. 52/26/2018 – GST dated 09.08.2018, which specified that marine engines for fishing vessels fall under tariff item 8408 10 93 and attract a GST rate of 5%. Therefore, it was held that marine engines and their spare parts supplied for use in fishing vessels under Heading 8902 would be taxed at a rate of 5%.
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