TaxTMI 
TaxTMI 
2022 (4) TMI 1138
X X X X Extracts X X X X
X X X X Extracts X X X X
....TIN 33AADFF3185G1ZN. They have sought Advance Ruling on the following question:- 1. We need to know the Tax percentage of PSA Medical Oxygen generation plant. 2. We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly. 3. We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant. The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2. The applicant has stated that they are manufacturing PSA Medical Oxygen generation plant. They are going to deal this product to their customers and they need to know the tax percentage with HSN code for this particular product. They have stated that they need the confirmation for GST percentage for their Medical Oxygen PSA Plant. They are having some confusions of GST percentage for the same. Because, as per the GST notification they came to know the GST portion for PSA Medical Oxygen is 5% & 6% & 18% respectively. But still they are not able to find the finalized per....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by the Applicant for the supply of PSA Oxygen Plant-600 LPM for the value of Rs. 45,86,400/- to their customer, namely, M/s ABC Techno Labs India Pvt. Ltd., 4.1 The State Jurisdictional Authority, Assistant Commissioner (ST), Perur Assessment Circle, who has the administrative Jurisdiction over the applicant vide letter RC. No. 931/2021/A2 dated 18.11.2021 has stated that there are no proceedings pending with respect to Perur circle and has offered the following comments in respect of the questions raised by the applicant:- 1. On verification of schedules in order to find the rate of tax for PSA Medical Oxygen generation plant, it has been noted that there was no specific commodity code classification with the rate of tax explicitly available for PSA Medical Oxygen generation plant. However, while going through the notification no. 28/2021, dated: 24.04.2021, it is revealed that in item no.3 PSA Medical Oxygen Plant is mentioned with commodity code 8421 39. 2. When the commodity code 8421 39 was verified it consists of the following commodities with the corresponding rate of tax; Tariff Item Description of Goods CGST SGST IGST 84213910 A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the recipient. Section 95(a) of the Act, defines 'Advance Ruling' as under:- (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in subsection (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; Section 97(2) of the CGST Act / TNGST Act gives the scope of Advance Ruling Authority, i.e., the question on which the Advance Ruling can be sought. Thus, it is evident that 'advance ruling' are decisions on questions specified in sub-section 97(2) of the Act in relation to the supply of goods or services undertaken or proposed to be undertaken by the applicant seeking the same. Hence, supplies undertaken or proposed to be undertaken by the applicant alone are covered under the advance ruling as per Section 95(a) of the Act. The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority. Further, Section 103 of the Act, provides that the ruling prono....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pplicant it is seen that they are classifying under HSN 90192090. It is pertinent to mention that for the purposes of GST, as per the Explanation to Notification No. 01/2017-C.T.(Rate) dated 28.06.2017, the Customs Tariff which is based on HSN is made applicable. Therefore, the relevant entries in customs Tariff and the related Explanatory notes (HSN) are examined as under: 9019 Mechano-therapy appliances; massage apparatus; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICLAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS 9019 10 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : 9019 10 10 --- Mechano-therapy appliances 9019 10 20 --- Massage apparatus 9019 10 90 --- Other 901920 - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : 9019 20 10 --- Oxygen therapy apparatus 9019 20 90 --- Other The relevant Explanatory Notes are as under: (IV) OZONE THERAPY APPARATUS This apparatus provides for the treatment of diseases of the respiratory organs by using the the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plied by the Applicant to their customer. The function of the product is Generation of Oxygen Gas. PSA Oxygen Generator works on the principle of Pressure Swing Adsorption, which is being used to separate Oxygen from the Compressed air. The major components of Medical Oxygen Generator are a pair of Adsorbent vessels, Surge tank, Switching valves, Intelligent PLC, Oxygen analyzer, and instruments. The adsorbent vessels of Medical Oxygen Generator are filled with Zeolite which preferentially adsorbs Nitrogen and CO2 whereas Oxygen is not adsorbed by zeolite due to its larger molecular size and passes through the Adsorber to the surge tank. Based on the pre-set time interval of medical Oxygen generator the online adsorber switches to generation mode and adsorbed gas from Zeolite are purged out to the atmosphere. During this operation Oxygen analyzer which is a standard scope of medical oxygen generator monitors the oxygen concentration and if the oxygen concentration is lower than the pre-set value, the PLC switches on the vent valve and purges out the gas till it reaches the required purity level. At the same time the hospital Oxygen demand will be automatically met through the stand....