2019 (12) TMI 1464

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.... conditioner compressor and then transfer of gas from the air conditioner compressor to the air conditioner condenser. The product is used as a part of gas compressor in Heat Ventilation and Air Conditioning System (HVAC). It can neither change the temperature and humidity nor can regulate the same on its own. 3). As per applicant, the major inputs/ raw materials required for manufacturing of this product, are; i. Aluminum Tube ii. Rubber Hose iii. Rubber O-Ring iv. Nylon Band v. Machine Screw vi. Steel & Iron Clamp vii. Rubber Bush viii. Rubber Insulator 4). The applicant submitted that prior to GST regime the product was classified under the chapter 4009 of the Central Excise Act, 1985, that is for tube, pipes and the hose of vulcanized rubber other than hard rubber with or without their fittings (i.e. joints, elbow, flanges). However, now they submitted that the product is used as part of gas compressor in Heat Ventilation and Air Conditioning system (HVAC) and be classified under CSH 84149011 which is for parts of air or vacuum pumps and compressor, of gas compressors of a kind used in refrigerating a....

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....anges in Schedule III. v. Further as per the Notification No 1/2017-Central Tax (Rate) dated 28th June, 2017 Chapter Heading 4009 mentioned at S. No. 119 of Schedule Ill would attract GST rate of 9% as CGST. DISCUSSION AND FINDING 8). At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act' 2017. 9). We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(a) of the CGST Act 201 7, being a matter related to classification of any goods or service or both. We therefore, admit the application for consideration on merits. 10) We observe that t....

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....THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED       841510 - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system       84151010 --- Split system       84151090 --- Other       841520 - Of a kind used for persons in motor vehicles :       84152010 --- For buses       84152090 --- Other         - Other :       841581 -- Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps):       84158110 --- Split air-conditioner two tonnes and above       84158190 --- Other       841582 -- Other, incorporating a refrigerating unit:       84158210 --- Split air-conditioner two tonnes and above       84158290 --- Other     ....

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....to such GST rate as prescribed under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended). In view of the above discussions, we, both the members unanimously rule as under; RULING 16) The Advance Ruling on question posed before the Authority is answered as under: The product 'Air Conditioner Hose Assembly' as described in the application will merit classification under Chapter Heading 4009 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017 -Central tax (Rate) dated 28.06.2017 (Sl. No. 119 of Schedule-III). 17) This ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the CGST Act, 2017. ============= Document 1 6) The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer his comments/views/verification report in the matter, which was received in this office vide letter पत्रांक- 869 / डि० कमि० वा०क० खण्ड - 1 गà....