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2023 (3) TMI 1248 - AUTHORITY FOR ADVANCE RULING, HARYANAClassification of goods - thermal based fogging machines used for mosquito/health/ pest/ vector control - classified as mechanical sprayers under entry no. 195B of Schedule II of Notification no 1/2017 Central Tax (Rate) dated 28th June 2017 as amended from time to time or under entry no. 325 of schedule III-"Mechanical appliances"? - tax rate chargeable to thermal based fogging machine. HELD THAT:- In general and technical terms a fogging machine is a mechanical appliance. As a fogging machine convert the liquid inside it in another state of matter before disbursing the same in the form of haze. These vapours are transported via the machine's nozzle and released into the atmosphere. The disinfectant or chemical liquid administered through a fogging machine spreads on both surfaces as well as in air itself. The micro-droplets of disinfectant or chemical solution remain on surfaces for a longer period. The thin tog penetrates smaller and hidden surfaces and even reaches into comers and difficult regions. So, from the process of fogging it can be said that fogging machine are appliances with convert the state of matter from one to another i.e. liquid to gas and not just spray the liquid. From above, it can be concluded that fogging machine are to be classified as mechanical appliances. The thermal based fogging machine are covered under the entry no. 325 of schedule III and taxable at 18%.
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