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2022 (10) TMI 306 - AUTHORITY FOR ADVANCE RULING, GUJARATClassification of goods - rate of GST - HTP (Horizontal Triplex Plunger) kirloskar Power Sprayer (Engine Driven) - applicability of Tariff Heading 8424 in the Notification No. 11/2017-CT (Rate) dated 28-6-2017 as amended vide Not. No. 6/2018-CT (Rate) dated 25-6-208 at Entry No. I95B or not - HELD THAT:- The product in question is essentially a Mechanical Appliances operated by petrol engine which is used for spraying liquids as per the requirement. There is no dispute to the classification of product, which even as per the own admission of the applicant would be under Chapter Head 8424 of the GST Tariff. ‘HTP kirloskar Power Sprayer’ based on the use merits classifiable under HSN 8424 89 90. The CBIC vide Circular No. 113/32/2019-GST has clarified that Mechanical Appliances whether or not hand operated for projecting, dispersing or spraying liquids attracted GST @18% [Sr. No. 325 of Schedule III]. The applicant goods are Mechanical Appliances which is used in dispersing and spraying the liquids in various fields as per the requirements - It can therefore be concluded that the product ‘HTP kirloskar Power Sprayer’ merit classification under HSN 8424 89 90 and covered under Entry No. 325 of Schedule-111 of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and attract GST tax rate 18%.
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