TMI Blog2018 (6) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... he building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff as adopted by GST. Ruling:- Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%) w.e.f. 15-11-2017. - A.R.Com/2/2017 - TSAAR Order No. 1/2018 - Dated:- 5-2-2018 - Sri J. Laxminarayana, Additional Commissioner (State Tax) And Sri V. Srinivas, IRS, Joint Commissioner (Central Tax) RULING Under Section 100(1) of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fed by drawing air from the turbine, causing a continuous extraction of air from the building. As the turbine rotates, the centripetal forces associated with the rotation fling air outwards from the tips of the vanes. 3. The windmill s only source of energy is derived from the wind. It is the same as the wind turbine ventilator. The wind turns the blades which spin a shaft, in turn, prompt a generator to produce electricity. These blades are connected to a generator, sometimes through a gearbox and sometimes directly. In both the cases, the wind produces the mechanical energy. Depending on wind speed, most modern turbines can operate at speeds from as little as 4 meters per second to as much as 15 mps as the wind turbine ventilators. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low pressure area in the structure and forcing movement of fresh air through doors and windows inside the structure. This is a continuous process throughout the day. 10. Appellant therefore submits that these roof ventilators are windmills and hence requested the Advance Ruling Authority to issue Ruling and clarification, holding that roof / wind turbine ventilators fall under Entry 234 in the I Schedule to the Notification No.1/2017 Central (rate) dated 28.6.2017 for the purpose of levy of CGST, SGST and IGST. V. The issue has been examined with reference to the provisions of the CGST/TGST Act, 2017 and the Rules made there under and the notifications issued till date; and the Advance Ruling is given as under:- 1. As per the Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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