2022(05)LCX0049(AAR)
AAR-GUJARAT
M/s Star Enterprise ( Naimunnisha Nadeali Saiyed)
decided on 13/05/2022
GUJARAT AUTHORITY FOR ADVANCE
RULING
GOODS AND SERVICES TAX
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD – 380 009.
ADVANCE RULING NO. GUJ/GAAR/R/2022/32
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2022/AR/20)
Date:-13.05.2022
| Name and address of the applicant | : | M/s. Naimunnisha Nadeali Saiyed (Legal Name), Star Enterprise (Trade Name), 332, GIDC, Ramangamdi, Por, Vadodara, Gujarat391243 |
| GSTIN/ User Id of the applicant | : | 24BFWPS7689F2ZE |
| Date of application | : | 03-04-22 |
| Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised. | : | a |
| Date of Personal Hearing | : | 5-5-22 |
| Present for the applicant | : | Shri Shahnawaz, Manager and Shri Nanubhai Thakkar, Advocate |
Brief Facts
The applicant, M/s. Star Enterprise, seeks Ruling on GST rate of Air Circulation Fans supplied mainly to Poultry House for the purpose of providing ventilation to live stock and that few fans are supplied in Industry. The applicant has submitted the technical Specification of Products; a Sales Invoice and a brochure.
Question on which Advance Ruling sought.
2. Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation?
Personal Hearing
3. Virtual hearing granted on 5-5-22 was attended by Shri Shahnawaz, Manager and Shri Nanubhai Thakkar, Advocate and they reiterated the submission. Revenue’s Submission 4. Revenue has neither submitted its comments nor appeared for hearing.
Findings
5. We have carefully studied the submissions before us. We find from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor of these fans have an output exceeding 125 W. We find these fans are Industrial fans, attracting HSN 84145930. We find that with effect from 15-11-17, these industrial fans are liable to CGST at 9% vide Sr no. 317B to Schedule III of Notification 1/2017-CT(R) dated 28-6-17.
6. We pass the Ruling,
Ruling
GST rate of said Industrial fans is 18%. (CGST9% & SGST9%).
| (ATUL MEHTA) MEMBER (S) |
(ARUN RICHARD) MEMBER (C) |
Place: Ahmedabad
Date: 13.05.2022
Equivalent .