In re Kirloskar Oil Engines Ltd (GST AAR Gujarat)
What is the 8 digit HSN and GST tax rate of HTP kirloskar Power Sprayer (engine driven)?
CBIC has clarified that Mechanical Appliances whether or not hand operated for projecting, dispersing or spraying liquids attracted GST @18% | Sr. No. 325 of Schedule III]. The applicant goods are Mechanical Appliances which is used in dispersing and spraying the liquids in various fields as per the requirements.
12. It can therefore be concluded that the product ‘HTP kirloskar Power Sprayer’ merit classification under HSN 8424 89 90 and covered under Entry No. 325 of Schedule-111 of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and attract GST tax rate 18% (9% SGST + 9% CGST).
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT
Brief Facts
M/s Kirloskar Oil Engines Ltd (referred to as ‘the applicant’ for the sake of brevity) has submitted that it is engaged in manufacturing of Pump Set and Diesel Engine at Rajkot plant and intend to sale. It is submitted that in the GST Tariff Mechanical Sprayer is classified @12% with Tariff Heading 8424 in the Notification No. 11/2017-CT (Rate) dated 28-6-2017 as amended vide Notification No. 6/2018-CentraI Tax (Rate) dated 25-6-2018 at Entry No. I95B. However, agriculture and horticulture sprayer is classified @18% GST.
2. The applicant has submitted the details of the product HTP (Horizontal Triplex Plunger) kirloskar Power Sprayer (Engine Driven):
HTP Sprayer – Horizontal Triplex Plunger sprayer is a mechanical pumping system which develops the required pressure to spray water and other liquids for various agriculture and industrial purposes.
3. It is submitted that the applicant procuring HTP sprayer from importers or domestic manufactures like Aspee, Mumbai and engines from other vendor to manufacture HTP Kirloskar Power Sprayer set at Rajkot Plant. The complete HTP Sprayer set is packed in a carton box and sold through dealer network.
3. The applicant has submitted major parts of HTP Sprayer as follows:-
