Classification of engine-driven power sprayers under heading 8424 confirms GST at the general rate, not the concessional entry.

A mechanically operated power sprayer used for projecting or spraying liquids was classified under HSN 8424 89 90 because it fell within heading 8424 as a mechanical appliance for projecting, dispersing or spraying liquids or powders. As the product was not treated as an agricultural or horticultural sprayer for the concessional entry, it remained in the residuary portion of heading 8424. The applicable GST notifications were applied to place the item in Schedule III, resulting in GST at 18% and exclusion from the lower-rate concession for agricultural sprayers.

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Issues: Whether the HTP Kirloskar Power Sprayer (engine driven) is classifiable under HSN 8424 89 90 and, if so, the applicable GST rate.

Analysis: The product was found to be a mechanical appliance operated by a petrol engine for projecting, dispersing or spraying liquids. Its stated and demonstrated use covered spraying in agriculture and other fields, and it was held to fall within heading 8424 of the Customs Tariff. Since it was not treated as an agricultural or horticultural sprayer for the concessional entry, it remained covered by the residuary portion of heading 8424 as Mechanical appliances for projecting, dispersing or spraying liquids or powders. The relevant GST notifications were applied to hold that the item fell under Schedule III entry for heading 8424, and the later exclusion of mechanical sprayers from the concessional entry was noted.

Conclusion: The product is classifiable under HSN 8424 89 90 and attracts GST at 18%.

Final Conclusion: The advance ruling answers the classification and rate question against the applicant and confirms the higher GST rate for the product.

Ratio Decidendi: A mechanically operated sprayer used for projecting or spraying liquids, when not confined to the concessional agricultural or horticultural entry, is classifiable under heading 8424 and taxed at the general rate applicable to that heading.

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