Classification of goods— In the instant case, the applicant is an authorized wholesale dealer for supply of Combined Wire Rope manufactured by M/s Kadambari Steel Wire Rope Pvt. Ltd and M/s Usha Martin India Limited.

The applicant has submitted that Combined Wire Rope Chapter Heading 73121 has got wide usage in General Engineering. Fishing Vessels and also in General Vessels. Presently the applicant is charging 18% GST on the supply made to their Customers. The applicant is mainly operating for supply of Combined Wire Rope in the region of Rajkot. Veraval and Saurashtra having heavy cluster of fishing activities at coastal area like Veraval.

In the instant case Combined Wire Rope is not a part of fishing vessel but it is used to tie the fishing net with the vessel.

Held that— Combined Wire Rope is not used as a part of fishing vessel and the impugned goods does not cover under entry No.252 of  Schedule-I of Notification No.1/2017-CT(Rate) dated 28-06-2017 as amended and is not eligible to GST @ 5%{ CGST 2.5% + SGST 2.5% and IGST 5%}.