Home Case Index All Cases GST GST + AAR GST - 2023 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 811 - AAR - GSTClassification of goods - rate of tax - AI crate (Artificial Insemination Crate)/Travis - classified under TI 9018 or under TI 7306? - HELD THAT:- The diagram of the product in question viz Al crate (Artificial insemination crate)/Travis, and the photograph of the product that was shown during the course of personal hearing, clearly depict that the product is nothing but a structure made of tubes, pipes of iron and steel. Ideally, therefore, the product falls within the ambit of TI 7306. Even otherwise, it is found that for the product to be classified under TI 9018, it should be a instrument or an appliance or at least an apparatus. The applicant has not produced anything before the Authority which would enable to arrive at a finding to hold that the product in question is a instrument or an appliance or an apparatus. This being the fact, the product would not fall within the ambit of TI 9018. Rate of tax - HELD THAT:- In terms of notification No. 1/2017- Central Tax (Rate), Schedule III, Sr. No. 220, the rate of GST is 18%. Reliance can be placed in the case of IN RE: M/S. S.K.M.L. INDUSTRIES, [2021 (8) TMI 528 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH] where it was held that After a detailed examination of the specific features of the Product i.e., 'Iron Tubular Trevis', or 'Insemination Crate-Cum-Trevis', we are of the opinion that it falls under Entry No.220 of Notification 1/2017 - (Integrated Tax) with HSN code 7306 of "Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel" attracting 18 % rate of tax.
|