Applicant: M/s. Kirloskar Oil Engines Ltd.
AAR No. GUJ/GAAR/R/2022/44
Authority: Gujarat Authority for Advance Ruling Goods and Services Tax
Order passed on: 28.09.2022
The Applicant herein is registered in Gujarat and is engaged in manufacturing of Pump set and Diesel Engine at Rajkot plant and intend to sell, treatment, recycling of Municipal Solid Waste (MSW) and clearing MSW landfills.
The question was regarding 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven).
Judgment: 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.
It is clarified that the S. No. 195 B of the Schedule Il to notification No. l/2017- Central Tax (Rate), dated 28.06.2017 covers “mechanical sprayers” of all types whether or not hand operated (like hand operated sprayer, power operated sprayers, battery operated sprayers, foot sprayer, rocker, etc.)
The 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
Therefore, the 8 digit HSN code of product “HTP Kirloskar Power Sprayer” is 8424 89 90. GST Tax rate on goods would be 18%.
The complete order can be downloaded from this link: https://gstcouncil.gov.in/sites/default/files/AAR-Dynamic/GUJ_AAR_44_2022_Kirloskar%20Oil%20Engines%20Ltd.pdf
