AAR: Part of fishing boats, vessels and house boats taxable @ 5%

Kerala AAR holds that propeller shaft, gum metal bearing, SS rods etc. being parts of fishing boats, vessels and house boats fall under HSN Code 8902, taxable at 5% under serial no. 252 of First Schedule of Notification No. 01/2017 CT (Rate) dated June 28, 2017: Kerala AAR. ...