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2019 (4) TMI 307 - AAAR - GSTClassification of goods - Plastic Seedling tray - part and accessories of agriculture machinery or not - rate of GST - whether classified under Chapter 8201 or otherwise? - SI.No. 137 of Notification No 2/2017-Central Tax dt 28.06.2017 - challenge to AAR decision - Held that:- ‘Base metals and articles of base metals’ only are covered under Section XV of the Customs Tariff Act. Those articles which are made of base metals or on support of base metal are only covered under Chapter 82 of the customs Tariff Act - As apparent from the submissions of the Appeal itself the article under consideration is made only of plastics/ polypropylene. In the case at hand, the product, ‘Agricultural Seedling Tray’, is made up of Plastics and not of any of the base metals specified in the section notes as stated by the Appellant themselves - only those hand tools which are of base metal and has a working edge, used as a hand tool in agriculture merits classification under this residual entry. The product at hand is neither made of base metal nor has a working edge as required of a tool under this chapter and therefore the product is not to be classified under Chapter 8201. Classification under a Heading is to be governed only by the relevant Tariff-entries, Heading-description, etc. Heading 8201, as discussed above, do not envisage that all items used for agriculture would be covered therein but specifically as given in the General Explanatory Notes to Chapter 82, mentioned above, are to be classified based on the constituent material it is made of - The lower authority has considered the above and accordingly pronounced the Ruling. There is no reason to interfere with the same. AAR decision upheld.
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