GST RATE ON TURBO VENTILATOR-RENEWABLE ENERGY DEVICE

[ROHIT GOEL]

8418090 FOR TURBO VENTILATOR AS PER WHICH IGST RATE OF 28% APPLICABLE

SOME PROFESSIONALS ARE OF THE VIEW THAT RENEWABLE ENERGY DEVICE UNDER CHAPTER 84 OR 85 ARE SUBJECT TO IGST RATE OF 5%.

CAN SOMEONE HELP IN FINDING THE CORRECT RATE APPLICABLE TO TURBO VENTILATORS

[Rajagopalan Ranganathan]

Sir,

As per sl. No. 120 of Schedule IV of Notification No. 1/2017-IGST (Rate) dated 27.6.2017 "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other heat pumps other than air conditioning machines of heading 8415" are classifiable under heading 8418 and are chargeable to igst @ 28%. If the TURBO VENTILATOR is falling under the above description it is liable to igst @ 28%. The heading 8418 is found listed in Schedule I of the same Notification attracting igst @ 5%.

[DR.MARIAPPAN GOVINDARAJAN]

Thanks Rajagopalan Sir

AI Summary

GST classification determines IGST rate on turbo ventilators; refrigeration classification triggers higher rate while schedule listing gives lower rate. Whether a turbo ventilator falls within the description of refrigerating or freezing equipment determines its IGST rate: if classifiable as such equipment it is chargeable to IGST at 28%; alternatively the tariff heading is listed in a schedule attracting IGST at 5%, so the applicable rate depends on the classificatory description the product satisfies.