GST @18% applicable on Bollards, fixtures, Frontal Frames & Fascia Pads

GST @18% applicable on Bollards, fixtures, Frontal Frames & Fascia Pads

GUJARAT AUTHORITY FOR ADVANCE RULING

The Question and Ruling as follows : Question-1(Part-A): What would be the classification of the following products under GST and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended).

S. No.	Products
1	Bollards
2	Bolts, nuts, screw, washer etc. known as fixtures
3	Frontal Frames
4	Fascia Pads – UHMW PE pads
5	Buoys
6	Chains/ Swivel/ D-Shackle/Chain tensioner
7	Rubber Fender (both types)

Answer: The classification of the following products under GST and applicable tax rate thereon in accordance with Notification No.01/2017 dated 28.06.2017 (as amended from time to time) is as under:

S.No.	Name of the product	Sub-heading/ Classification as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)	Rate of tax(GST)
1	Bollards	73259999	18%(9% SGST + 9% CGST)
2	Bolts (fixtures)	73181500	18%(9% SGST + 9% CGST)
3	Nuts (fixtures)	73181600	18%(9% SGST + 9% CGST)
4	Screw (fixtures)	73181500	18%(9% SGST + 9% CGST)
5	Washer (fixtures)	73182200	18%(9% SGST + 9% CGST)
6	Frontal Frames	73269080	18%(9% SGST + 9% CGST)
7	Fascia Pads – UHMW PE pads	39201099	18%(9% SGST + 9% CGST)
8	Buoys	89079000	5%(2.5% SGST + 2.5% CGST)
9	Chains	73158900	18%(9% SGST + 9% CGST)
10	Swivel/D-Shackle/ Chain tensioner	73159000	18%(9% SGST + 9% CGST)
11	Rubber Fender (both types)	40169400	(i)28%(14%SGST+14%CGST) upto 14.11.2017. (ii)18%(9%SGST + 9%CGST)from 15.11.2017 onwards.

Question-2(Part-B): Whether supply of few products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No.01/2017 dated June 28, 2017 (as amended)? Answer: Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply for the reasons discussed hereinabove. The said ‘mixed supply’ can be classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading73181500/73181600/73182200), for the reasons discussed hereinabove and the GST applicable thereon will be 18%(9% SGST + 9% CGST). Question-3(Part-C): Whether supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No.1/2017 dated June 28, 2017 (as amended)? Answer: Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply for the reasons discussed hereinabove. Accordingly, the second part of the question becomes ‘not applicable’, Question-4(Part-D): Whether supply of installation service where usage of chemical is essential to provide effective service would qualify as composite supply or not? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax thereon in accordance with Notification No.11/2017 dated June 28, 2017 (as amended)? Answer: Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’ for the reasons discussed hereinabove. The said ‘Composite supply’ will be classified as ‘Installation Services (other than Construction)(Service Code-998739) and the GST applicable thereon will be 18%(9% SGST + 9% CGST).