TaxTMI 
TaxTMI 
2023 (3) TMI 1248
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....re already pending or decided in any proceedings in the case of the applicant under any provision of this Act, the application may be rejected by the Advance Ruling Authority after providing an opportunity of being heard to the applicant. In this reference, the applicant has undertaken in form ARA-01 that the issue is neither pending nor decided in any proceedings under any of the provisions of the Act. Besides the applicable fees in the case has been paid. So, he is eligible to seek an Advance Ruling under the above provisions and the case is being heard on merits. Statement of facts submitted alongwtih ARA-01 The Applicant is a manufacturer of fogging machines operating in the market of B2G (Business to Government Sector) which are being used for the purposes of mosquito control/ Health/pest/vector control and similar applications. The applicant has been applying for government tenders and charging GST @ 18% rate on all their tax invoices while the competitors are charging GST @ 12% on the same product which has resulted in ambiguity and confusion in the marketplace regarding the correct GST rate over the concerned product. Further, since the applicant is charging tax at....
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....andards: IS 14855 part 1 "PLANT PROTECTION AND VECTOR CONTROL EQUIPMENT SPECIFICATION- PART 1-PULSE JET TYPE THERMA FOGGER" The applicant is manufacturing thermal fogging machines which are being used for mosquito/health/ pest/ vector control. The machine being so manufactured uses thermal heat energy to convert the chemical liquid into fog using a pulse jet engine inside the machines, the diesel mixed with medicine/chemical is converted into fog which is disbursed/ projected into the affected area. What are Mechanical Sprayers? Bureau of Indian Standards: IS 3906:1995 REAFFIRMED 2001 "CROP PROTECTION EQUIPMENT HAND OPERATED KNAPSACK SPRAYER. PISTON TYPE-SPECIFICATION" The mechanical sprayers are simple machines either hand operated/ battery operated/ power operated or foot sprayers which with the assistance of spring level disburses the liquid chemical into the nature without performing any chemical reaction or change in the form of liquid. The mechanical sprayers are the most primitive form of sprayers being used for sprinkling pesticides/ chemicals/ plain water etc without changing the form of the liquid. Application of the same are in crop protection, Drip Irrigatio....
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....x rate as per Entry no. 325 of schedule III and not under entry no. 195B of the schedule II of the Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017. Questions on which Advance Ruling is being sought:- I. Whether the thermal based fogging machines used for mosquito/health/ pest/ vector control can be classified as mechanical sprayers under entry no. 195B of Schedule II of Notification no 1/2017 Central Tax (Rate) dated 28th June 2017 as amended from time to time or under entry no. 325 of schedule III-"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 sprinklers; drip irrigation systems including laterals; mechanical sprayer, nozzles for drip irrigation equipment or nozzles for sprinklers]? 2. Based upon the answer to above question, what is the tax rate chargeable to thermal based fogging machine? PERSONAL HEARING: Sh. Saurabh Gupta, Chartered Accountant(authorized representative) alongwith Sh. Sulabh Mangal appeared on behalf of the ap....
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....ertilizers. Sprayers range in size from man-portal units (typically backpacks with spray gun) to trailed sprayers that are connected to a tractor, to self propelled units similar to tractors with boom mounts. It is a simple machine varying in size and structure, and can be categorized as mechanical sprayers in common parlance. Mechanical appliances:- To understand this term we need to refer to the dictionary meaning of the word Mechanical, Machine and Appliances. Machine:- A machine is a physical system using power to apply forces and control movement to perform an action. Mechanical:- 1. made, performed, or operated by or as if by a machine or machinery, a mechanical process. 2 concerned with machines or machinery. 3 relating to or controlled or operated by physical forces. Appliances:- An implement, an instrument or apparatus designed (or at least used) as a means to a specific end. And Mechanical appliance has been defined as a device usually having multiple parts that move while it is working often using power from an engine or electricity. From these definitions, we can say that in general and technical terms a fogging machine is a mechanical appliance. As a ....