TMI Blog2023 (7) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. - MILIND KAVATKAR AND AMIT KUMAR MISHRA, MEMBER Present for the Applicant : Shri Rameshbhai Chaudhari, Shri S D Modi, Advocate Shri Kaushik Chhable, Tax Consultant Brief facts: Kantaben Rameshbhai Chaudhari, Krishna Entperises (Trade name). Shop No. 5/A, Rajshree Complex, 1st floor, Manav Ashram Chokdi, Mehsana, Gujarat-384 001 [for short-'applicant ] is registered under GST and their GSTIN is 24BRXPC8776L1ZU. 2. The applicant is engaged in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. They showed photograph of the instrument for which this ruling on its classification is being sought. It was further informed that the instrument is only used for artificial insemination. They lastly relied on copies of tender and certificates enclosed with application to substantiate their averment. Discussion and findings 9. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 10. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made during the course of personal hearing. We have also considered the issue involved, the relevant facts the applicant's submission/interpretation of law in respect of question on which the advance ruling is sought. 11. Before adverting to the submissions made by the applicant, we would like to reproduce the competing tariff entries, for ease of reference: 9018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and needles for sutures : 90183210 --- Needles for suture kg. 7.5% - 90183220 --- Hollow needles for injection, aspiration, biopsy and transfusion kg. 7.5% - *w.e.f. 01.05.2022 Biopsy and transfusion 90183230 --- Hilerio venus fistula needles kg. 5% - 90183290 --- Other kg. 7.5% - 901839 -- Other : 90183910 --- Catheters (for urine, stool) u 7.5% - 90183920 --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0189021 ---- Bone saws, drills and trephines u 5% - 90189022 ---- Knives, scissors and blades u 7.5% - 90189023 ---- Forceps, forcep clamps, clips, needle holders,introducers, cephalotribe bone holding and other holding instruments u 7.5% - 90189024 ---- Chisel, gauges, elevators, raspatones, Osteotome, craniotome, bone cutters u 5% - 90189025 ---- Retractors, spatulaprobes, hooks dialators, sounds, mallets u 7.5% - 90189029 ---- Other u 7.5% - --- Artificial kidney (dialysis) apparatus, blood transfusion appar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ---- Apparatus for nerve stimulation u 5% - 90189099 ---- Other u 5% - 7306 OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL - Line pipe of a kind used for oil or gas pipelines : 73061100 -- Welded, of stainless steel kg. 15% - 730619 -- Other: --- Galvanised pipes : 73061911 ---- Of iron kg. 15% - 73061919 ---- Other kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 730690 - Other: -- ERW precision tubes : 73069011 ---- Of iron kg. 15% - 73069019 ---- Other kg. 15% - 73069090 --- Other kg. 15% - 12. Notification No. 01/2017-CT (Rate) dated 28.06.2017 which prescribes the rate of tax (schedules), further under 'Explanation' states as follows: (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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