TMI Blog2022 (4) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... ), this question is not admitted and therefore rejected. - TN/15/ARA/2022 - - - Dated:- 31-3-2022 - SHRI T.G. VENKATESH, I.R.S., TMT K. LATHA., M.SC., (AGRI), MEMBER Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Freeze Tech Innovations3 E A, Ramakrishna Puram, Coimbatore, 641 001. (hereinafter called the Applicant) is registered under the GST Vide GSTIN 33AADFF3185G1ZN. They have sought Advance Ruling on the following question:- 1. We need to know the Tax percentage of PSA Medical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Items bought out' and Flowchart; PO raised on them by ABC Techno Labs vide Lr.No. ABC/PSA-MO Plant/2021-22/2119 dated 20.08.2021 Copy of Tax Invoice, Bill No. 51 dated 27.11.2021 raised by them on ABC Techno Labs India Pvt Ltd 3.3 The applicant was further required by this authority vide Letter Rc.No. 675/2021, dated 02.03.2022 to furnish the following details:- 1. Details of infrastructure available in their premises. 2. The copies of invoices for the bought out items (inputs for PSA) 3. The various entries corresponds to the tax rates @5%, 6% and 18% stated in the application. In response to the above letter, the applicants have submitted the following documents for verification of this authority:- 1. Descriptions of machinery available in their premises. The machinery available are Lethe, Bending Press Grilling Machine and Welding Machine 3 nos. (Tis.Arc and Mig) 2. Purchase Invoices for the components; 3. Sale Invoice issued by the Applicant for the supply of PSA Oxygen Plant-600 LPM for the value of ₹ 45,86,400/- to their customer, namely, M/s ABC Techno Labs India Pvt. Ltd., 4.1 The State Jurisdictional Authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries for job work. Therefore, the total machine is fabricated in House only. 5. The Center Jurisdiction Authority has reported that there are no proceedings/investigation initiated against the said applicant as per their records. 6.1 We have gone through the contents in the application, additional submissions made in pursuance of the virtual personal hearing and the remarks and verification report of the Jurisdiction Officers. We find that the applicant have stated that they are manufacturing PSA Medical Oxygen generation plant. They have sought ruling on the following questions:- 1. We need to know the Tax percentage of PSA Medical Oxygen generation plant. 2. We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly. 3. We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant. 6.2 Question No. 1 2 above requires ruling on the rate of tax to be applied and the classification of PSA Medical Oxygen generation Plant being supplied by them. These two question being related to seeking applicable rate of tax and classification of the product to be supplied are admissible before this authority, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant has furnished the following Flow Chart COMPRESSOR | FILTER | DRYER | PSA TOWER | AIR TANK | STORAGE TANK On the process of manufacture of the PSA plant, they have stated that the plant is manufactured and assembled In-house and is installed at the customer place. On the Assembling, they have stated that PSA Tank is filled with zeolite molecular sieve and activated alumina mounted in a SKID. Valves are connected and the pipelines are checked with leak detectors. Pipeline is also checked for 12 bar Hydro pressure test for safety purpose. The Jurisdictional State Officer has verified the premises and stated that the premises has the following machinery, namely:- 1. Lathe ; 2. Bending Press; 3. Grilling Machines - 2 Nos.; 4. Grinding Machine; 5. Welding Machines-3 nos (Tis, Arc and Mig) It is further reported that the parts of the machine are manufactured 60% in house and 40% of the parts are given to work by small industries fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weak newly-born babies, post-operative shock, infantile paralysis (poliomyelitis), acute asthma, insufficient lung development, etc. These appliances include :- (A) Appliances used instead of manual methods of artificial respiration, e g., mechanical devices operating by bringing pressure to bear on the patient's chest, by a rocking movement, by forced inhalation, etc. (B) Oxygen therapy appliances proper. These operate either by inhalation of oxygen or of a mixture of oxygen and carbon dioxide through a mask, or by feeding oxygen into a respiratory chamber consisting of a tent of transparent plastics fitted to the patient's bed. (C) Appliances known as iron lungs and the like. These consist essentially of:- (1) A chamber, made of metal, wood or glass fibre, to accommodate the patient's body (the head remaining outside), or a smaller chamber of transparent plastics covering only the chest. (2) An independent unit comprising an air suction system and an emergency blower which may be power- or hand-operated. (3) A thick air-tight tube connecting the blower system to the chamber. Certain oxygen therapy appliances descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Notes (HSN) are examined as under: 8421 Centrifuges, including centrifugal dryers; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES .. - Filtering or purifying machinery and apparatus for gases: 8421 31 00 -- Intake air filters for internal combustion engines .. 8421 39 -- Other : 8421 39 10 --- Air separators to be employed in the processing, smelting or refining of minerals, ores or metals; air strippers 8421 39 20 --- Air purifiers or cleaners 8421 39 90 --- Other The relevant Explanatory Notes are as under: (II) FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES Much of the filtration or purification plant of this heading is purely static equipment with no moving parts. The heading covers filters and purifiers of all types (physica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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