18% GST on Fans used in Poultry House for Air circulation

In re Naimunnisha Nadeali Saiyed (Star Enterprise) (GST AAR Gujarat) Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation ? We find from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor of these fans have an output exceeding 125 W. We find these fans are Industrial fans, attracting HSN 84145930. We find that with effect from 15-11-17, these industrial fans are liable to CGST at 9% vide Sr no. 317B to Schedule III of Notification 1/2...