2021 (8) TMI 782

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....or the applicant : Shri Ketan Maheshwari, 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 subje....

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.... reference to the corresponding similar provisions 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....

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....chine used for seed dressing, coating and treating the 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 8....

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....machinery has a drum in which seeds are coated and treated with chemicals before sowing. The 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 subhea....