Case Law Details
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
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