TMI Blog2020 (9) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... 17-Central Tax (Rate) dated 28.06.2017? - HELD THAT:- It is observed that there is no specific entry for Sprayer pumps . However, looking at the definition of sprayer pumps as well as to the uses of the product mentioned in the pamphlets as well as in the submission of the applicant, wherein it is mentioned that it is used as a sprayer on the agricultural field crops, it would fall under Sub-heading 8424 - It is found that the Sprayer pumps are specifically covered under Tariff item no.84248100 (agricultural or horticultural) based on their use. It is observed that vide Notification No: 06/2018-Central Tax (Rate) dated 24.01.2018, the word mechanical sprayers has been inserted vide Entry No.195B in Schedule-II of Notification No:01/2017-Central Tax(Rate) dated 28.06.2017, whereas Entry No.325 in Schedule-III of the said notification has been amended to the effect that the words (other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] have replaced the earlier entry [other than Nozzles for drip irrigation equipment or nozzles for sprinklers] . It can therefore be concluded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08. Sprayer pump ARD-60 8424 09. Sprayer pump AFB-413 8424 10. Stoves ASD-20G 7321 11. Stoves ASDM-20 7321 12 Stoves Adarsh Clean Stove (Domestic) 7321 13. Stoves Adarsh Clean Cook Stove (Community size) 7321 The applicant has submitted that they are collecting GST of 12% (6% SGST + 6% CGST) on the above items and paying the same to the Government. They have stated that under the VAT Act, no tax was levied on sprayer pumps as the same was used for agricultural purpose. They have also stated that the above items are taxable now but the said items are purely used manually for only agriculture purpose, hence the said items should be treated as agriculture implements manually operated and the rate of tax should be NIL. He has requested to give advance ruling on the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring their supply. Further, when the representative of the applicant was asked during the course of personal hearing about the fuel used for operating the stoves manufactured by the applicant, he stated that wood was used as fuel in the said stoves. 6. The applicant has submitted pamphlets containing details of the products manufactured and supplied by him. The details of some of their products are described hereunder: Sl.No. Name of the item Description Uses 01. Adarsh Knapsack Sprayer (ANP-116) (Sprayer pump) 16 litre tank moulded from HDPE. Sturdy construction and easy operation. Adjustable shoulder straps. Develops sufficient and continuous pressure. Automatic agitation. Right and left hand operation. 110 cm. Long delivery hose and spray lance 60 cm. Long with cone mist spray nozzle. Most versatile sprayer for all field crops. 02. Adarsh Outer Cylinder (ANO-316) (Sprayer pump) 16 litre tank moulded from HDPE. Press ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Schedule VI Further, Explanation (iii) and (iv) of the said Notification reads as under: (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 8. On going through the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), it is observed that there is no specific entry for Sprayer pumps . However, looking at the definition of sprayer pumps as well as to the uses of the product mentioned in the pamphlets as well as in the submission of the applicant, wherein it is mentioned that it is used as a sprayer on the agricultural field crops, it would fall under Sub-heading 8424, which reads as under: 8424 MECHANICAL APPLIANCES (WHETHER OR NOT HANDOPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 has been further amended vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 wherein the following amendment has been made in respect of entry no.325 of Schedule-III of said notification: (lxxxii) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than Nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted;; 11. Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 has been further amended vide Notification No.06/2018-Central Tax (Rate) dated 24.01.2018 (effective from 25.01.2018) wherein the following amendment has been made in respect of entry no.325 of Schedule-III of said notification. (xi) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (Community size). Also, when the representative of the applicant was asked during the course of personal hearing about the fuel being used by the applicant in these stoves, he stated that the fuel being used was wood. On going through the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), it is observed that stoves are classified at Sub-heading 7321 which reads as under: 7321 STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL - Cooking appliances and plate warmers: 7321 11 -- For gas fuel or for both gas and other fuels : 7321 11 10 --- Cookers and kitchen stoves 7321 11 20 --- Other stoves 7321 11 90 --- Other 7321 12 -- For liquid fuel: 7321 12 10 --- Cookers and kitchen stoves 7321 12 20 --- Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification. 16. In view of the discussions as detailed above, we rule as under RULING (1) The product Sprayer pumps (manually operated) manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.84248100 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Applicability of GST rate on the said product would be 18% GST (9% SGST + 9% CGST) upto 24.01.2018 and 12% GST (6% SGST + 6% CGST) with effect from 25.01.2018 as per Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017. (2) The product Stoves manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.73218990 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Applicability of GST rate on the said product would be 12% GST (6% SGST + 6% CGST) as per Notification No: 01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017. (3) The aforementioned products of the applicant do not find mention under any of the entries of the exemption notification No.02/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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