9911796707
TMI Blog2018 (6) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter Heading 8413 attract different rates viz. 5%, 12% or 28% under Goods and Services Tax, the applicant has raised the following questions for advance ruling - (i) There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description "Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps" is applicable to the applicant; (ii) Whether the applicant is eligible for GST rate of 12% on supply of goods in question. 2. The applicant submitted that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Power Driven Pumps, primarily designed for handling water', appears akin to the entry at serial no. 192 of Schedule II of Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. 6. We have considered the submissions made by the applicant in their application, their further submissions and at the time of personal hearing. We have also considered the views of the Goods and Services Tax and Central Excise Commissionerate, Ahmedabad South. 7. We observe that the main issue involved in this case is whether the goods supplied by the applicant are covered under Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d attribute to it'. It is to be construed as understood in common language. In the case of Indo International Industries Vs. Commissioner of Sales Tax, U.P. [1981 (8) E.L.T. 325 (S.C.)], Hon'ble Supreme Court has held as follows : "4. It is well settled that in interpreting Items in statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. If any term or expression has been defined in the enactment then it must be understood in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rate), dated 28.06.2017 refers to clear and raw water or it also includes sewage or waste. 10.2 It is observed that in the same Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017, Sl. No. 238 of Schedule - III reads as follows :- S. No. Chapter/ Heading/ Sub-heading/Tariff item Description of Goods (1) (2) (3) 238 7326 Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinabove were not applicable in those Notifications and not discussed in those decisions. 12. In view thereof, we hold that the pumps for sewage or waste would not be covered by Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding Notifications issued under the GGST Act 2017 and the IGST Act, 2017 and would not be eligible for Goods and Services Tax rate of 12% (CGST 6% + SGST 6% or IGST 12%). 13. In view of the foregoing, we rule as under - RULING The product 'Pumps for sewage or waste' would not be covered by Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding Notifications issued under the GGST Act 2017 and the IGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
