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TMI Blog2018 (6) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... (GSTIN No. 36AAGCS9604PIZ0) has filed an application and sought advance ruling on the following issues under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017. II. Issue to be decided: (i) Classification of Goods- "Roof Ventilators" (ii) Rate of Tax on "Roof Ventilators" III. The applicant submitted the following document: (i) Form GST ARA-01 (ii) Annexure I & II - Statement of relevant facts having a bearing on the question raised (iii) Copy of Challan evidencing payment of application fee of Rs. 10,000/-. IV. Mr. Sammarath, Director, have appeared for personal hearing on 27-01-2018 and explained the case, as under : 1. These ventilators are powered by the wind to give effective ventilation for indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling and exhaust. 6. A windmill is a mill that converts the energy of wind into rotational energy by means of vanes called sails or blades. Wind energy is replenishable with unlimited supply. 7. Windmill is a device which converts the kinetic energy in the wind into rotational energy, which in turn can perform many useful functions like generating electricity or mechanical energy. The essential function of a windmill is to convert wind energy or wind power into rotational movement or rotational energy. 8. Traditionally windmills were mostly used to mill grain, pump water or both. The majority of modern windmills take the form of wind turbines used to generate electricity or wind pumps used to pump water either for land irrigation or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion shall be preferred to headings providing a more general description. 2. In the present case the classification to be decided is for " Roof Ventilators". The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff as adopted by GST. In the Notification No. 41/2017 - Central Tax (Rate), dt. 14-11-2017 issued by Central Board of Excise and Customs and G.O.Ms No. 250, Revenue (CT-II) Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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