TaxTMI 
TaxTMI 
2025 (2) TMI 721
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....ue raised by M/s FOREFRONT BHARAT PRIVATE LIMITED, Shop No 1, Bankora, Dungarpur-314023, Rajasthan (hereinafter "the applicant") is fit to pronounce advance ruling as they have deposited prescribed Fee under CGST Act and it falls under the ambit of the Section 97 (2) (a) given as under: (c) Determination of time and value of supply of goods or services or both (e) Determination of the liability to pay tax on any goods or services or both. A. SUBMISSION OF THE APPLICANT (in brief):- Brief facts of the case: • The Applicant is engaged in the business of manufacture and development of sustainable Energy Storage Application System that provides multiple experiences such as multitasking tool, energy storage indicator and energy storage facility and such products is not available in present market. • Their product is currently not available in the HSN codes list, they requested to provide 5% rate considering the following explanation and evidences. • A rate of 5% will enable them to provide a competitive pricing for the purpose of export thereby increasing foreign exchange reserves without comprising on country's vital na....
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....eparate Detachable Adjustable Spanner Fig 3: Removable Screwdriver The illustrations present variations of the subject matter solely for demonstration purposes. A person skilled in the field will recognize from the subsequent description that different variations of the depicted structures and methods may be utilized without straying from the fundamental principles of the disclosure. DETAILED DESCRIPTION OF THE INVENTION A comprehensive description of various exemplary embodiments of the invention in relation to the accompanying drawings. It is important to note that while the embodiments are described in detail for clarity, this level of detail is not meant to limit the variations that can be considered. The aim is to encompass all modifications, equivalents, and alternatives within the scope defined by the claims. Additionally, various configurations can be designed to embody the principles of the invention, even if they are not explicitly detailed or illustrated here. Statements regarding the principles, aspects, and embodiments of the invention are intended to include their equivalents. The terminology used in this document is intended to describe specif....
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.... daily experiences. By focusing on user convenience and minimizing battery-related risks, these hand-held tools aim to make battery management safer. This invention represents a step towards improved safety and efficient battery management, ultimately enhancing the experience with portable electronic devices globally. Claims: 1. A hand-held multitool for replacing high-capacity batteries includes: • T9 (10), T10 (20), T12 (30), T13 (40), and T14 (50) spanners; • A battery indicator (60); • A screwdriver (120); • An adjustable spanner (80) and a screw gear (70). 2. The hand-held multitool as claimed in claim 1, where the spanners can be rotated clockwise. 3. The hand-held multitool as claimed in claim 1, where the screwdriver (120) is detachable. 4. The hand-held multitool as claimed in claim 1, where the adjustable spanner (80) can be adjusted using the screw gear (70) from 6 to 17mm. 5. The hand-held multitool as claimed in claim 1, where the adjustable spanner (90) is detachable. Additionally, the applicant stated that their product is not listed under the HSN codes and reque....
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.... is a device that combines various functionalities into a single tool, providing convenience and efficiency for automotive battery maintenance. The multi tool comprises T8, T10, T12 and T13 spanners for different nut sizes, a battery remover, a battery indicator, a detachable screwdriver, an adjustable spanner, and a screw gear for adjusting spanner. Classification details: Chapter 8204 of the Harmonized System of Nomenclature (HSN) applies to hand operated spanners and wrenches under the Goods and Services Tax (GST) regime in India. Products covered under Chapter 8204: • Hand-operated spanners and wrenches (including torque meter wrenches) • This typically excludes: -Socket wrenches (these might fall under a different HSN code) -Tap wrenches (which might be categorized as machine tools) GST Rate under Chapter 8204: • In India, most hand tools falls under Chapter 82, including spanners and likely multi-tools (assuming their primary function is hand tools), attract a GST rate of 18%. Key Points: • The classification of a multi-tool depends on its primary function. If the primary purpose is hand tools, it would likely....
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....are similar in nature and are handheld tools. The only minor difference in both the products are that the second product includes a battery indicator and remaining features are quite similar to the first product. If a multi-tool has a complex electronic component crucial to its functionality (beyond a simple energy storage indicator), it might be classified differently, potentially impacting the GST rate. The primary functioning of both the products is a hand tool, which attracts 18% of GST. The second product may not be classified on the merely difference of a battery indicator. F. FINDINGS, ANALYSIS & CONCLUSION: 1) We have carefully examined the statement of facts, supporting documents filed by the applicant along with the application, oral and written submissions made at the time of hearing and the comments of the Central Tax Authority. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 2) The applicant, M/s Forefront Bharat Private Limited, Shop No 1, Bankora, Dungarpur-314023, Rajasthan, is registered with the GST department having GSTIN 08AAFCF7321P1Z7.The Applicant is engaged in manufacturing and dev....