https://www.taxtmi.com/caselaws?id=422705 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. en-us Fri, 13 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422705 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. Case-Laws GST Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422705