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GST - Highlights / Catch Notes

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The Advance Ruling Authority addressed the issue of the ...


Classification of supply of "EDF Thrusters with Battery Pack for Jet Suit" determined as Electric Ducted Fans under CTH 84145990. Tax rate of 18% under Entry 317B.

Case Laws     GST

June 4, 2024

The Advance Ruling Authority addressed the issue of the classification and tax rate applicable to the supply of "EDF Thrusters with Battery Pack for Jet Suit." The Authority determined that the supply involves Electrical Ducted Fans (EDFs) along with Battery packs and accessories. The EDFs are classified under CTH 84145990 as they function as fans enclosed in a cylindrical housing. The applicable GST rate for this classification is 18% as per Entry Number 317B of Schedule III to Notification 1/2017-Central Tax (Rate). The ruling clarified that the supply falls within this category and is subject to the specified tax rate.

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