TaxTMI 
TaxTMI 
2021 (6) TMI 386
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.... under Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a partnership firm engaged in the manufacture of Automatic Feeder with Breaker, Pre-washer Machine, Drying Machine, Cleaning and Grading Machine, Pre-stem remover, Riffle Washer, Stem Remover, Spin Dryer, Automatic Weighing Machine and they are sold to farmers and farmer clusters. The applicant has sought advance ruling in respect of the following question:- i) GST applicable on the above mentioned machines? 3. Admissibility of the application: The question is about "Classification of any goods or services or both" and hence is admissible under....
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....ms, cleaning and grading, hand picking and finally automatic weighing, packing and sticking inside paper cartons. Further, he has stated that the above machineries are used for only processing and packing of raisins and are sold to framers and farmer clusters. The applicant is interested to know the rate of tax applicable to these machineries when sold to farmers and farmer clusters. 6. He has also submitted that they are seeking advance ruling in the following five machines which are manufactured by them and sold to farmers and farmer clusters:- a. Automatic Feeder with Breaker b. Drying machine c. Cleaning and Grading Machine d. Pre-stem remover e. Automatic Weighing Machine He has stated that the machineries can be sold separ....
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.... the farmers, until final stage of automatic weighing, packing and sticking, drying, oiling, cutting, removing the stumps, cleaning, and grading, handpicking and finally automatic weighing, packing and sticking. The machines are completely constructed by the stainless steel AISI 304 and conveyor is made from special plastic for food industries and confirmed by FDA. The above mentioned machines are related to processing like cleaning, grading, drying and packing of agricultural produces, i.e. raisins and grapes (post harvested). 7. The applicant has also submitted copies of the memorandum of association and certificates relating to cooperative societies who are their buyers for reference. He has also enclosed customs invoice where it is sho....
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....rading eggs, fruit or other agricultural produce, other than machinery of heading 8437" Rate of Tax: 12% 12. In the present context, as seen in para 4(ii) supra, it's observed that the activities carried on by the applicant involves cleaning, grading, drying and packing of agricultural produces i.e. Raisins and Grapes, which are fruits. "Machineries for cleaning, sorting or grading of eggs, fruits or other agricultural produce" are covered under HSN 8433 60. All the machines are used for this purpose and hence this is a more specific entry. But in the Description of HSN 8433 clearly says what is covered under HSN 8437 are not covered under HSN 8433. 13. HSN 8437 deals with machines for sorting, cleaning or grading seed, grain or pul....