Incentive Data

Zero percent Sales Tax on supply, repair, spare parts for ships.

4. Zero rating.– Notwithstanding the provisions of section 32 [except those of sub-section (1A)],3[...] the following goods shall be charged to tax at the rate of zero per cent:--

[(a) goods exported, or the goods specified in the Fifth Schedule;]

The FIFTH SCHEDULE [See section 4

S. No.



(i) Supply, repair or maintenance of any ship which is neither;


(a) a ship of gross tonnage of less than 15 LDT; nor

(b) a ship designed or adapted for use for recreation or pleasure.


(ii) Supply of spare parts and equipment for ships falling under (i) above.


(iii) Supply of equipment and machinery for salvage or towage services.


(iv) Supply of equipment and machinery for other services provided for the handling of ships in a port.]



S. No. 18 of the Fifth Schedule to Sales Tax Act 1990,1990updatedupto30.06.2021.pdf