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2022 (5) TMI 965 - AUTHORITY FOR ADVANCE RULING, GUJARATClassification of goods - rate of GST - Fans used in Poultry House for the purpose of Air circulation - to be classified under HSN 84145930 or not - HELD THAT:- It is found from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted, it is noted that the electric motor of these fans have an output exceeding 125 W. These fans are Industrial fans, attracting HSN 84145930. With effect from 15-11-17, these industrial fans are liable to CGST at 9% vide Sr no. 317B to Schedule III of Notification 1/2017-CT(R) dated 28-6-17.
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