2020 (9) TMI 588

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....pump ANB-216 8424 04. Sprayer pump ANO-316 8424 05. Sprayer pump ANH-416 8424 06. Sprayer pump AFS-105 8424 07. Sprayer pump ARC-205 8424 08. Sprayer pump ARD-60 8424 09. Sprayer pump AFB-413 8424 10. Stoves ASD-20G 7321 11. Stoves ASDM-20 7321 12 Stoves Adarsh Clean Stove (Domestic) 7321 13. Stoves Adarsh Clean Cook Stove (Community size) 7321 The applicant has submitted that they are collecting GST of 12% (6% SGST + 6% CGST) on the above items and paying the same to the Government. They have stated that under the VAT Act, no tax was levied on sprayer pumps as the same was used for agricultural purpose. They have also stated that the above items are taxable now but the said items are purely used manually for only agriculture purpose, hence the said items should be treated as agriculture implements manually operated and the rate of tax should be NIL. He has requested to give advance ruling on the same. DISCUSSION & FINDINGS 2. We have considered the issue involved, on which advance ruling is sought by the applicant, relevant facts, the applicant'....

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.... the stoves manufactured by the applicant, he stated that wood was used as fuel in the said stoves. 6. The applicant has submitted pamphlets containing details of the products manufactured and supplied by him. The details of some of their products are described hereunder: Sl.No. Name of the item Description Uses 01. Adarsh Knapsack Sprayer (ANP-116) (Sprayer pump) • 16 litre tank moulded from HDPE. • Sturdy construction and easy operation. • Adjustable shoulder straps. • Develops sufficient and continuous pressure. • Automatic agitation. • Right and left hand operation. • 110 cm. Long delivery hose and spray lance 60 cm. Long with cone mist spray nozzle. Most versatile sprayer for all field crops. 02. Adarsh Outer Cylinder (ANO-316) (Sprayer pump) • 16 litre tank moulded from HDPE. • Pressure vessel fitted outside the centre makes operation smooth and remains in a stable position on the operator's back. • Discharge line 110 cm.long delivery hose. • Adjustable shoulder straps. • Right and left ....

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....First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 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. 8. On going through the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), it is observed that there is no specific entry for 'Sprayer pumps'. However, looking at the definition of 'sprayer pumps' as well as to the uses of the product mentioned in the pamphlets as well as in the submission of the applicant, wherein it is mentioned that it is used as a sprayer on the agricultural field crops, it would fall under Sub-heading 8424, which reads as under: 8424 MECHANICAL APPLIANCES (WHETHER OR NOT HANDOPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES 8424 10 00 - Fire extinguishers, whether or not charged 8424 20 00 - Spray guns and similar appliances 8....

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....lar jet projecting machines [other than Nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted;;" 11. Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 has been further amended vide Notification No.06/2018-Central Tax (Rate) dated 24.01.2018 (effective from 25.01.2018) wherein the following amendment has been made in respect of entry no.325 of Schedule-III of said notification. "(xi) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted;" Further, the following entry has been inserted vide Notification No: 06/2018-Central Tax (Rate) dated 24.01.2018 (effective from 25.01.2018) in Schedule-II of Notification No:01/2017-Central Tax(Rate) dated 28.06.2017 which reads as under: ....

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.... kitchen stoves 7321 11 20 --- Other stoves 7321 11 90  --- Other 7321 12 -- For liquid fuel: 7321 12 10 --- Cookers and kitchen stoves 7321 12 20 --- Other stoves 7321 12 90 --- Other 7321 19 -- Other, including appliances for solid fuel: 7321 19 10 --- Cookers and kitchen stoves 7321 19 90 --- Other stoves and appliances   -- Other appliances : 7321 81 00 -- For gas fuel or for both gas and other fuels 7321 82 00 -- For liquid fuel 7321 89 -- Other, including appliances for solid fuel: 7321 89 10 --- Clay tandoor (oven with iron or steel body and earthen grates) 7321 89 90 --- Other 7321 90 00 - Parts On going through the above details, we find that 'stoves' manufactured and supplied by the applicant would be classified under Tariff item No.73218990. 14. Further, on going through the entry of the above item in the Notification No.01/2017-Central Tax(Rate) dated 28.06.2017, we find that the same appears at entry No.183 in Schedule-II of the said notification on which the applicable rate of GST is 12% (6% SGST + 6% CGST). The same reads as under: S.No. Chapter/Headi....