2021 (8) TMI 528 - AAR - GST

Classification of goods - HSN code - iron tubular trevis - HELD THAT - The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the question involved in the present Ruling. After a detailed examination of the specific features of the Product i.e., 'Iron Tubular Trevis', or 'Insemination Crate-Cum-Trevis', we are of the opinion that it falls under Entry No.220 of Notification 1/2017 - (Integrated Tax) with HSN code 7306 of Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel attracting 18 % rate of tax.

Summary

Issues Involved:
1. Rate of tax applicable for iron tubular trevis.
2. Classification of the product and HSN code of the item.

Analysis:
Issue 1: Rate of tax applicable for iron tubular trevis
The applicant filed an application under Section 97 of the Central Goods & Services Tax Act, 2017 and Andhra Pradesh Goods & Services Tax Act, 2017, seeking clarification on the rate of tax applicable for iron tubular trevis. The product in question, described as an Insemination Crate-Cum-Trevis, is used in the Animal Husbandry department for medical treatment of cattle. After examining the specific features of the product, the Authority for Advance Ruling determined that it falls under Entry No. 220 of Notification 1/2017 - (Integrated Tax) with HSN code 7306. Consequently, the iron tubular trevis attracts an 18% rate of tax.

Issue 2: Classification of the product and HSN code of the item
The Authority for Advance Ruling further clarified the classification of the product and assigned the HSN code for the item. The product, identified as an iron tubular trevis, was categorized under Entry No. 220 of Notification 1/2017 - (Integrated Tax) with HSN code 7306. This classification was based on the detailed specifications provided by the applicant regarding the composition and usage of the product. The ruling confirmed that the HSN code 7306 is applicable to the iron tubular trevis, aligning with the tax implications as discussed in the first issue.

In conclusion, the Authority for Advance Ruling, Andhra Pradesh, provided a comprehensive analysis and ruling on the rate of tax and classification of the iron tubular trevis, addressing the specific queries raised by the applicant in the application. The judgment clarified the tax implications of the product under the relevant GST Acts, ensuring clarity for the applicant regarding the tax treatment of the supplied goods.