Meetu Kumari | Jul 7, 2022 |
Industrial fans were liable to be taxed at 9% rate under CGST: AAR
The applicant, M/s. Star Enterprise, seeks a Ruling on the GST rate of Air Circulation Fans supplied mainly to Poultry houses and in industries for the purpose of providing ventilation to livestock. The applicant has submitted the technical Specification of Products; a Sales Invoice and a brochure. The main question was at what Tax rate shall be applicable to Fans used in Poultry House for the purpose of air circulation.
The authority found from the submitted brochure that the applicant supplies Industrial grade fans. It was noted that the electric motor of these fans has an output exceeding 125 W and that these are Industrial fans, attracting HSN 84145930. Also, with effect from 15-11-17, these industrial fans were liable to CGST at 9% as per Serial no. 317B to Schedule III of Notification 1/2017-CT(R).
Thus, the authority ruled that the fans are to be taxed at a GST rate of 18%. (CGST 9% & SGST 9%).
To Read Ruling Download PDF Given Below:
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