9911796707
TMI Blog2021 (3) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... filter purifiers for Dolphin, Kent, Grand, P-Top, Compaq, Natural and many RO models can be used in any purifier Model - Counter Top, Desk Top, Stand Mounted, Wall Hanging, Under Sink in the name of 'ASTER INDUSTRIES' having factory and office located at 263, Shubh Ind.Estate, Nr.Shubh Estate, Daskroi, Kathwada, Ahmedabad-382350. 2. The applicant has submitted that they are manufacturing Water Pumps used in the Water Plant and RO Water purifier under the brand name of 'Aster' in the variant of 75GPD/100 GPD/150 GPD; that an RO booster pump is used when the normal water pressure feeding an RO system needs to be increased or boosted; that the efficiency of an RO booster pump depends on the incoming pressure of the feed water. The typical re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said first schedule would be applicable for the classification under GST; that accordingly the applicant seeks to classify the water pump under HSN 8413 on the basis of the nature of their product applicable from 28.06.2017. The applicant has asked the following question seeking Advance Ruling on the same: "Whether Water pump as explained above would be classified under HSN 8413 or HSN 8421?" DISCUSSION & FINDINGS: 4. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative at the time of personal hearing. We have also considered the issues involved on which Advance Ruling is sought by the applicant. 5. At the outset, we would li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 7. On going through the provisions of Section 97 of the CGST Act, 2017 and Rule 104 of the CGST Rules, 2017, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 (which is the prescribed format for the said application) and shall be accompanied by a fee of Five thousand rupees which is to be deposited in the manner specified in Section 49 of the CGST Act, 2017. Similarly, as per Section 97 of the GGST Act, 2017 and Rule 104 of the GGST Rules, 2017, the application for obtaining an Advance Ruling under sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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