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OCEAN BLUE BOATING PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

OCEAN BLUE BOATING PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 6, 2021
Order No.

GST-ARA-32/2021-22/B-105

Citation

2021(12) TAXREPLY 5191
Original Order
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ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 20] 7 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s OCEAN BLUE BOATING PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 without considering its general tax rate as per the entry of schedule I, Sl. No. 252 of Notification No. 12017-Central Tax (Rate), Dated 28-06-2017, on the basis of its ultimate used as part of fishing vessel of heading 8902. 2. Whether GST rate of 5% can be charged on supply of marine engines of heading 8407 and heading 8408 and/or their spare parts of heading 8409 when it is supplied for use of defense purpose, patrolling purpose, flood relief and rescue operations b....

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