The Authority of Advance Ruling (AAR), Kerala has recently clarified that, The marine engine and its spare parts supplied for use in vessels falling under Customs Tariff Heading 8902 (Fishing Vessels) shall attract Goods and Services Tax (GST) at the rate of 5% [Central Goods and Services Tax (CGST) 2.5% and State Goods and Services Tax (SGST) 2.5%].
Source Taxscan
