In re S.K.M.L. Industries (GST AAR Andhra Pradesh)
What is rate of tax applicable for iron tubular trevis and Classification of the product and HSN code of this item?
The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the question involved in the present Ruling.
After a detailed examination of the specific features of the Product i.e., ‘Iron Tubular Trevis’, or ‘Insemination Crate-Cum-Trevis’, we are of the opinion that it falls under
Entry No.220 of Notification 1/2017 – (Integrated Tax) with HSN code 7306 of “Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel” attracting 18 % rate of tax.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH
(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017)
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ form each other only on a few specific provisions.
Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act.
2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. S.K.M.L.. Industries (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017.
3. Brief Facts of the case:
The applicant manufactures and supplies Iron Tubular Trevis to AP Animal Husbandry department in Vijayawada.
Product: Iron Tubular Trevis.
Description : It is Insemination Crate-Cum-Trevis:
