GST on veterinary instruments known as Artificial Insemination Crate/Travis

In re Kantaben Rameshbhai Chaudhari, Krishna Entperises (GST AAR Gujarat)

This discussion centers around a critical case from the Authority for Advance Rulings (AAR) in Gujarat: ‘In re Kantaben Rameshbhai Chaudhari, Krishna Enterprises.’ The subject matter is the classification and taxation of veterinary instruments, specifically the AI Crate/Travis (Artificial Insemination Crate), under GST.

According to the ruling, the AI Crate/Travis is classified under Tariff Item (TI) 7306 of the Customs Tariff Act. This product, used primarily for the medical treatment and artificial insemination of animals, is subjected to GST at a rate of 18% (9% CGST and 9% SGST). Despite the applicant’s view that the product should fall under TI 9018, the AAR ruled in favor of TI 7306 due to the product’s structure, made predominantly of iron and steel tubes and pipes. This decision aligns with the Andhra Pradesh AAR ruling in a similar case.

(1) What is the rate of tax applicable for veterinary instruments, which is known as AI crate (Artificial Insemination Crate)/Travis?

The product AI crate (Artificial Insemination Crate)/Travis is leviable to GST at the rate of 18% [9% CGST and 9% SGST).

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