TMI Blog2019 (2) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... e product Plastics Broom-Stick is eligible for concessional rate of tax vide Notification No. 1/2017-CT(rate) dtd 28.06.2017 i.e. 5% IGST or 2.5% CGST + 2.5 UTGST. Classification of the product - Sprayers - Held that:- Sprayer is a device used to spray a liquid. The sprayers are commonly used for projection of water, weed killers, crop performance materials, pest maintenance chemicals, as well as manufacturing and production line ingredients. In agriculture, a sprayer is a piece of equipment that is used to apply herbicides, pesticides, and fertilizers on agricultural crops. Hence, we are of the view that Sprayers are different from irrigation systems - the product of the applicant is a Portable Sprayers . We find that the product Portable Sprayers under the HSN Code 84244100 is available. Hence, Sprayers are correctly classifiable under the HSN Code 84244100. The correct rate of GST for the product in question is (9% CGST+9% UTGST) 18%. - AR-04-05/AR/DMN-Silvassa/2018 - - - Dated:- 11-12-2018 - SHRI SATISH KUMAR AND CHARMIE KAMAL PAREKH, MEMBER N.B: This copy is granted free of charge for the private use of the person to whom it is issued. 1. Any person deeming hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdictional authority Centre CGST, Daman 7. Jurisdictional authority UT UTGST Daman Diu 8. Details of Fee payment Challan Identification Number (CIN) -HDFC 18082500001058 Date - 13.08.2018, HDFC 18112500004128, Date -26.11.2018, HDFC 18072500001823 Date -17.07.2018 HDFC 18092500004609 Date 27.09.2018 5000+5000 = 10,000/. 5000+5000 = 10,000/- M/s. Aristoplast Products Pvt.Ltd., Survey No 45/2-8, Vapi Daman Main Road, Dabhel, Nani Daman - 396210, having GSTIN Number 25AAMCA5352J1Zl, is engaged in the manufacturing of Broom Stick made of Plastics, Sprayers and other products made of plastics etc. They have made application for seeking Advance Ruling first application on 12.09.2018 under advance Ruling was made for deciding the correct classification of Broom Stick for which they have paid the required fee amounting to ₹ 5,000/- for Central GST and ₹ 5,000/- for UT GST vide Challan Identification Number (CIN) - HDFC 18082500001058 Date -13.08.2018, HDFC 18112500004128 Date - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. Therefore, to abide by the law of natural justice, the applicant was given a chance to be heard in person and personal hearing in this case was fixed on 10.12.2018. Shri Kaushik Nahar, CS on behalf of the applicant appeared for the PH on 10.12.2018. During the PH he submitted that they have made the application in case of two of their products viz- Sprayers and Broomsticks made of plastics . They submitted that in both the cases they are paying GST @18% 5% respectively as per the tariff rate, which in their opinion falls in the above rate brackets. They however, seek the order of the AAR in the above case. Shri Nahar also submitted that apart from the documents they have also submitted pictures of the products along with their applications. He further submitted that they have nothing to add more. 5. Discussion and Findings In the present case there are different applications for the different products. The applicant has paid separate fee in each case for the Advance Ruling for these two products. Now we, the members of Advance Ruling have to decide- 1. The Correct HSN code for the Broom Stick made of plastics and applicable rate of tax 2. The correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted a picture of their product taken on plain paper and have describe their product as Sprayers which is made of plastic. It is a mechanical and a hand operated sprayer which is fitted with a plastic nozzle. The product in question is used for spraying liquid. 7.1 The applicant has contended that their product is a sprayer which is mechanical and hand operated and merit correct classification under HSN Code 8424 under the sub head Sprinkles, drip irrigation system including laterals; Mechanic) Sprayers etc. They also contended that correct rate of GST on their product should be 12% adv under Sr. No. 325 of the Notification No. 01/2018- Central Tax(rate) dtd 20.06.2017 as amended. 7.2 We have seen the picture of the product in question Sprayer submitted by the assessee. On going through the picture of the product, we find that the product is a plastic made handy container for storing liquid which is fitted with hand operated sprayers. It appears that the product is claimed for classification under the heading of Sprinkle which do not qualify because sprinkle is an irrigation systems installed in field under which water is flown through pipes and rotating of Sprink ..... X X X X Extracts X X X X X X X X Extracts X X X X
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