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of <h1>Classification of Products & Services by Authority for Advance Ruling: Lightning Arrester, Earthing Pipe, Solid Rod Earthing, Back Fill Compound.</h1> <h3>In Re : M/s. Docsun Power Pvt. Ltd.</h3> In Re : M/s. Docsun Power Pvt. Ltd. - 2018 (14) G. S. T. L. 94 (A. A. R. - GST), [2018] 2 GSTL (AAR) 93 (AAR) Issues: Classification of products and services provided by M/s. Docsun Power Pvt. Ltd.Classification of Lightning Arrester:The applicant manufactures Lightning Arresters using Solid Iron Rods and Iron Strip, which are processed and coated before dispatch. The Tariff Heading 8535 covers electrical apparatus for switching or protecting electrical circuits, including Lightning Arresters. Thus, the Lightning Arrester falls under Tariff Heading 8535.Classification of Earthing Pipe:The Earthing Pipe is manufactured by inserting Iron Strip into hollow Iron Pipes and filling them with a mixture of bentonite, wood charcoal, and graphite powder. Since the Earthing Pipe is specifically processed for use with Lightning Arrester systems, it is classified under Tariff Heading 8538, covering parts suitable for use with electrical apparatus.Classification of Solid Rod Earthing:The Solid Rod Earthing is made from Solid Iron Rods processed for easy fitting. While it could have been classified under Tariff Heading 8538 if solely used for Lightning Arrester systems, the lack of evidence leads to its classification under Tariff Heading 7215, covering bars and rods of iron or non-alloy steel.Classification of Back Fill Compound:The Back Fill Compound is a mixture of Bentonite Powder, Wood Charcoal Powder, and Graphite Powder, falling under Tariff Heading 3824 for prepared chemical products. It does not qualify under Tariff Heading 2508 for clays due to the mixing process, nor under Tariff Heading 2805 for metals. Therefore, it is appropriately classified under Tariff Heading 3824.Classification of Installation Service:The service of installing the Earthing System, including wiring and fitting services, is classified under Service Accounting Code 995461. This code covers electrical installation services, aligning with the nature of the service provided by the applicant.In conclusion, the Authority for Advance Ruling classified the products and services provided by M/s. Docsun Power Pvt. Ltd. as follows: Lightning Arrester under Tariff Heading 8535, Earthing Pipe under Tariff Heading 8538, Solid Rod Earthing under Tariff Heading 7215, Back Fill Compound under Tariff Heading 3824, and the installation service under Service Accounting Code 9954.
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