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2022 (4) TMI 1138 - AAR - GSTClassification of goods - rate of GST - HSN Code - PSA Medical Oxygen generation plant - tax benefit for the hospital for installing PSA Medical Oxygen plant - HELD THAT:- It is evident that the air Separators are classifiable under CTH 8421. In the case at hand, the product, PSA Oxygen Generation Plant manufactured and supplied by the applicant is an Air Separator as has been brought out in para 8.1 above, therefore, the Product is classifiable under CTH 8421. In view of the above, it is held that the product “PSA Medical Oxygen Generation Plant” is classifiable under CTH 8421 39 and more specifically under CTH 8421 39 90. Applicable rate of tax - HELD THAT:- The PSA Oxygen generator is liable to CGST @ 9% under the above SI.No. of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017 and SGST at 9% under SI.No. 322 of Schedule-III of Notification G.O (Ms) No.62 (No. II(2)/CTR/532(d-4)/2017, TNGST (rate) dated 29-6-2017. Tax benefit for the hospital for installing PSA Medical Oxygen plant - HELD THAT:- As the matter raised in the question falls outside Section 97(2), this question is not admitted and therefore rejected.
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