In re Trellborg Marine Systems pvt. Ltd. (GST AAR Gujarat)
Question-1 (Part-A) -What would be the classification of the following products under GST and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended).
| Sr. No. | Products |
|---|---|
| 1 | Bollards |
| 2 | Bolts, nuts, screw, washer etc. known as fixtures |
| 3 | Frontal Frames |
| 4 | Fascia Pads – UHMW PE pads |
| 5 | Buoys |
| 6 | Chains/ Swivel/ D-Shackle/Chain tensioner |
| 7 | Rubber Fender (both types) |
Answer: The classification of the following products under GST and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended from time to time) is as under:
| Sr.No. | Name of the product |
Sub-heading/ Classification as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) |
Rate of tax(GST) |
| 01. | Bollards | 73259999 | 18%(9% SGST + 9% CGST) |
| 02. | Bolts (fixtures) | 73181500 | 18%(9% SGST + 9% CGST) |
| 03. | Nuts (fixtures) | 73181600 | 18%(9% SGST + 9% CGST) |
| 04. | Screw (fixtures) | 73181500 | 18%(9% SGST + 9% CGST) |
| 05. | Washer (fixtures) | 73182200 | 18%(9% SGST + 9% CGST) |
| 06. | Frontal Frames | 73269080 | 18%(9% SGST + 9% CGST) |
| 07. | Fascia Pads – UHMW PE pads | 39201099 | 18%(9% SGST + 9% CGST) |
| 08. | Buoys | 89079000 | 5%(2.5% SGST + 2.5% CGST) |
| 09. | Chains | 73158900 | 18%(9% SGST + 9% CGST) |
| 10. | Swivel / D-Shackle/ Chain tensioner | 73159000 | 18%(9% SGST + 9% CGST) |
| 11. | Rubber Fender (both types) | 40169400 | (i) 28%(14%SGST + 14%CGST) upto 14.11.2017.
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