9911796707
TMI Blog2023 (7) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of veterinary instruments known as AI Crate (Artificial Insemination crate)/travis. This equipment/ instrument is used for medical treatment of animal. It is installed at Veterinary Dispensary Centre. 3. In the application, the size of the product so manufactured is provided which is as under: Approx size: Length 167.5 cm; Width 75 cm Front height: 150 cm; Back height: 120 cm Length of cross support: 120 cm Foundation plate: 7.58 * 7.5 * 3 mm Securing ring: 1.2 cm MS round bar. 4. The procedure adopted for manufacture of AI Crate (Artificial Insemination crate)/travis is also provided which briefly, is as under: * Travis is generally made of strong durable iron bars & fixed on the ground with cement concrete; * it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, appeared on behalf of the applicant and reiterated the facts as stated in the application. They showed photograph of the instrument for which this ruling on its classification is being sought. It was further informed that the instrument is only used for artificial insemination. They lastly relied on copies of tender and certificates enclosed with application to substantiate their averment. Discussion and findings 9. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atheters, cannulae and the like : 90183100 -- Syringes, with or without needles u 7.5% - 901832 -- Tubular metal needles and needles for sutures : 90183210 --- Needles for suture kg. 7.5% - 90183220 --- Hollow needles for injection, aspiration, biopsy and transfusion kg. 7.5% - *w.e.f. 01.05.2022 Biopsy and transfusion 90183230 --- Hilerio venus fistula needles kg. 5% - 90183290 --- Other kg. 7.5% - 901839 -- Other : 90183910 --- Catheters (for urine, stool) u 7.5% - 90183920 --- Cardiac catheters u 7.5% - 90183930 --- Cannulae u 7.5% - 90183990 --- Other u 7.5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kidney (dialysis) apparatus u 7.5% - 90189032 ---- Blood transfusion apparatus u 7.5% - --- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : 90189041 ---- Anesthetic apparatus and instruments u 7.5% - 90189042 ---- ENT precision instruments u 7.5% - 90189043 ---- Acupuncture apparatus u 5% - 90189044 ---- Endoscopes u 7.5% - *w.e.f. 01.05.2022 --- Other : 90189091 ---- Hilerial or venous shunts u 7.5% - 90189092 ---- Baby incubators u 7.5% - 90189093 ---- Heart-lung machines u 7.5% - 90189094 ---- Defibrillators u 7.5% - 90189095 ---- Fibrescopes u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , welded, of non circular cross-section: 73066100 -- Of square or rectangular or cross-section kg. 15% - 73066900 -- Of other non-circular cross-section kg. 15% - 730690 - Other: -- ERW precision tubes : 73069011 ---- Of iron kg. 15% - 73069019 ---- Other kg. 15% - 73069090 --- Other kg. 15% - 12. Notification No. 01/2017-CT (Rate) dated 28.06.2017 which prescribes the rate of tax (schedules), further under 'Explanation' states as follows: (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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder TI 9018, it should be a instrument or an appliance or at least an apparatus. The applicant has not produced anything before the Authority which would enable us to arrive at a finding to hold that the product in question is a instrument or an appliance or an apparatus. This being the fact, the product would not fall within the ambit of TI 9018. 17. As far as rate of tax is concerned, we find that in terms of notification No. 1/2017- Central Tax (Rate), Schedule III, Sr. No. 220, the rate of GST is 18%. 18. Our above finding is substantiated vide Ruling No. 05/AP/GST/2021 dtd 18.1.2021 by AAR, Andhra Pradesh in the case of M/s SKML Industries Visakhapatnam. 19. In the light of the above, we rule as under: RULING 1. The product AI cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
