GST classification of poultry house fans as industrial fans fixes the applicable tax rate at 18%.

Fans supplied for use in poultry houses were treated as industrial-grade fans because the product brochure and specifications showed electric motors with output exceeding 125 W. On that basis, the goods were classified under HSN 84145930. Applying Sr. No. 317B of Schedule III of Notification No. 1/2017-Central Tax (Rate), as amended from 15.11.2017, the Authority held that the classified goods attracted CGST at 9% and SGST at 9%, giving a total GST rate of 18%. The ruling confirms that GST classification depends on the nature and specifications of the goods for the relevant tariff entry and rate.

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Issues: Whether fans supplied for use in poultry houses were classifiable as industrial fans and, if so, the applicable GST rate.

Analysis: The Authority examined the product brochure and specifications and found that the goods were industrial grade fans with electric motors having output exceeding 125 W. On that basis, the fans were classified under HSN 84145930. The Authority further applied Sr. No. 317B of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended with effect from 15.11.2017, which prescribed 9% CGST and 9% SGST for the goods so classified.

Conclusion: The fans were held to be industrial fans attracting GST at 18%.

Final Conclusion: The advance ruling answered the question by fixing the applicable tax rate at 18% on the goods as classified.

Ratio Decidendi: For GST classification, the nature and specifications of the goods determine the applicable tariff entry and rate under the relevant notification.

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