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2018 (9) TMI 1036
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....165, Peenya Industrial Estate, 1st Stage, 3rd Cross, Bengaluru 560058, having GSTIN number 29AABCM8269R1ZF, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a private limited company engaged in the manufacture and supply of High Precision Components and Assemblies, catering to a global clientele in the automotive, industrial and aerospace sectors. The applicant manufactures and supplies a wide range of products including sub-assembly products, precision machined components, industrial castings, metal forgings, vacuum form....
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....and consequently, the rate of tax applicable on such supplies, their application is maintainable. c. The applicant submits that Explanation (iii) of Notification No.01/2017- IGST (Rate) provides that "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, subheading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975. Further, Explanation (iv) provides that the rules for interpretation of the First Schedule to the Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Notification. d. The applicant submits that the application is preferre....
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....andling water. Tariff Heading 8413 91 90 pertains to 'Other' subclassification of 'parts of Pumps". g. The applicant states that it is understood that the fuel injection pumps are classifiable under Tariff Heading 8413 30 10, which are not being manufactured by the applicant. The applicant states that he specifically manufactures 'parts of fuel injection pumps', not covered in the entry of tariff heading 8413 30 10. h. Schedule I of the Notification No.1/ 2017 - Integrated Tax (Rate) provides for the list of goods that attract IGST at the rate of 5%. Entry 231 of the Notification reads as below: 231. 8413, 8413 91 Hand Pumps and parts thereof The parts supplied in the instant case are not parts of Hand Pumps ....
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....o the discussion of inapplicability of the above entries in Schedules I, II, III and IV, the applicant submits that 'parts of pumps' falling under 8413 91 do not find specific mention in any other the Schedules of the Notification No. 1 / 2017 - Integrated tax (Rate). However, for those goods which are not specified in Schedule I, II, IV, V or VI, Entry 453 of Schedule III of the Notification reads as below 453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI The applicant submits that the 'parts of the fuel injection pumps for diesel engines', not being specifically classified elsewhere would therefore fall within the ambit of Entry 453 of Schedule III and supply of 'parts of the fuel inje....
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....s [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] It is seen from the contentions of the applicant that what is supplied is not the fuel injection pumps, but parts of the same and since parts are not covered under this entry, the same cannot be covered under this entry. d. Since the goods supplied by the applicant is neither a hand pump or a part of it, the same cannot be covered under entry 231 of Schedule I of the Notification No.1/ 2017 - Integrated tax (Rate) dated 28.06.2017 attracting 5% IGST. Further, since the goods supplied is not Power driven pumps primarily designed for handling water, the same cannot be covered under en....