TaxTMI 
TaxTMI 
2021 (8) TMI 782
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....heshwari, CFO and Shri Atish Patel, MD BRIEF FACTS The applicant, M/s. Adarsh Plant Protected Ltd., has applied for Advance Ruling for determining the HSN and applicable tax on 'Agricultural manually hand operated Seed dressing, Coating and Treating drum', submitting that these machine are used by the farmer and is manually operated. It is submitted that subject machine is used in agriculture to....
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....isions in the GGST Act. 4. We have carefully considered all the submissions made by the applicant. In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. 5. We refer to Tariff entry at HSN 8201, as cited by the applicant, which is reproduced as follows: 8201 HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND....
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.... seed with chemicals. We find no merit to classify subject goods at HSN 8201. 6. We refer to HSN 8436, reproduced as follows: 8436 OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS AND BROODERS 8436 10 00 - Machinery for preparing animal feeding stuffs ....
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....said Chapter heading makes no different treatment between manual and power driven machines. On examination of HSN 8436, the subheading 843680 covers: 'other machinery' and tariff item 84368090 covers 'other'. We hold that the description of subject goods fit into this Chapter Heading 8436, precisely subheading 843680 and further precisely at Tariff item 84368090. 6.2 After reading the cited HSN n....