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2018 (9) TMI 1036 - AAR - GSTClassification of goods - Parts of Fuel Injection Pumps - benefit of exemption notification. Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90? Whether the applicable entry in Notification )1/2017–Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%? Held that:- The goods dealt by the applicant are ‘parts of the fuel injection pumps for diesel engines’. The parts of pumps for liquids, whether or not fitted with a measuring device’ are covered under the heading 8413 91 - Since parts of fuel injection pumps for diesel engines are parts of pumps, but are neither covered under HS Codes 8413 91 10 or 8413 91 20 or 8413 91 30 or 8413 91 40, they have to be covered under the residual entry 8413 91 90. Hence “Parts of Fuel injection pumps for diesel engines” are covered under HS Code 8413 91 90 - Since the goods supplied by the applicant is neither a hand pump or a part of it, the same cannot be covered under entry 231 of Schedule I of the Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 attracting 5% IGST. Further, since the goods supplied is not Power driven pumps primarily designed for handling water, the same cannot be covered under entry 192 of Schedule II of the Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 attracting 12% IGST. Since the goods “Parts of fuel injection pumps” are not covered under any of the entries in Schedule I or Schedule II or Schedule IV or Schedule V or Schedule VI, and also under any other entries of Schedule III, the same needs to be covered under this entry 453 of Schedule III of Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 and all goods covered under Schedule III of the aforesaid Notification attracts IGST at the rate of 18%. Ruling:- The “Parts of Fuel Injection Pumps for diesel engines” are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975. The “Parts of Fuel Injection Pumps for diesel engines” are covered under the entry no. 453 of Schedule III of Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 and hence liable to tax at 18% under the Integrated Goods and Services Tax Act, 2017.
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