TaxTMI 
TaxTMI 
2022 (10) TMI 306
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....ulture and industrial purposes. 3. It is submitted that the applicant procuring HTP sprayer from importers or domestic manufactures like Aspee, Mumbai and engines from other vendor to manufacture HTP Kirloskar Power Sprayer set at Rajkot Plant. The complete HTP Sprayer set is packed in a carton box and sold through dealer network. 3. The applicant has submitted major parts of HTP Sprayer as follows:- * Petrol Engine * Base frame made of Steel * V Pully * Power Sprayer etc. 4. Question on which Advance Ruling sought: (1) What is the 8 digit HSN and GST tax rate of HTP kirloskar Power Sprayer (engine driven). Personal Hearing: 5. Personal hearing granted on 02-09-22 was attended by Shri P.Ghosh (SGM), Shri Y.D. Davare (AGM) and SHri Y.M.Pandya (Senior Officer) and he reiterated the submission. On being asked specifically it is submitted that this Mechanical Sprayer is used in agriculture as well as in other fields to spray the pesticide and other liquid. Further, submitted that they do not have any such data of customer/ client by which it can be ascertain that for which purpose the impugned goods was purchased and in which field the same would be used. Revenue's Submi....
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....nd sturdy construction The power sprayer by Kirloskar Farm Mechanization ensures comfort and reduced time, with improved productivity. 10.3 We find that the applicant product HTP (Horizontal Triplex Plunger) kirloskar Power Sprayer (Engine Driven) is a mechanical pumping system which develops the required pressure to spray water and other liquids and its application are in agriculture field and other fields. 10.4 The representative of the applicant during the personal hearing has submitted that the impugned goods can be used in any field as per their application and it is not used exclusively in agriculture field. Further, submitted that they supply the product to the client/customer of various field and do not maintain any such data by which it can be ascertain that the customer/ client for which purpose or can say in which field it would be used. 10.5 We have observed from the facts put forth by the applicant and as discussed in above paras, the product in question is essentially a Mechanical Appliances operated by petrol engine which is used for spraying liquids as per the requirement. We find that there is no dispute to the classification of product, which even as per the ....
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....or spraying can also be geared to provide a limited movement of the apparatus for working purposes, but it does not include machines constituting true vehicles within the meaning of heading 87.05. Provided they incorporate mechanical devices for producing or dispersing the spray or jet, or for automatically orientating the spray head (including simple mechanism activated by water pressure), the heading includes the following types of appliances, whether fixed, transportable or mobile: (1) Sprinklers and sprays for lawn, orchards etc (e.g. rotary sprays and oscillating sprays) 10.6 As per the applicant's submission the said power sprayer is suitable to spray pesticides and insecticides for pest control in Guava, Grapes, Mango, Coconut, Banana. Papaya, Pomegranate and Chikku. The applicant during the personal hearing has also submitted that the impugned goods can be used in various places as per the requirements and does not have exclusive used in agriculture and horticulture only. 10.7 On going through the above details, we find that 'HTP kirloskar Power Sprayer' based on the use merits classifiable under HSN 8424 89 90. 10.8 To determine the applicable GST rate on the impugn....
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....vide Notification No. 41/2017-Central Tax (Rate), dated 14-11-2017 wherein the following amendment has been made in respect of Entry No. 325 of Schedule-Ill of said notification :- "(Ixxxii) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged: spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than Nozzles for drip irrigation equipment or nozzles for sprinklers] " shall be substituted;" 10.12 Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 has been further amended vide Notification No. 6/2018-CentraI Tax (Rate), dated 24-1-2048 (effective from 25-1-2018) wherein the following amendment has been made in respect of Entry No. 325 of Schedule-Ill of said notification.- "(xi) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and simi....