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TMI Blog2018 (9) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 attracting 5% IGST. Further, since the goods supplied is not Power driven pumps primarily designed for handling water, the same cannot be covered under entry 192 of Schedule II of the Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 attracting 12% IGST. Since the goods “Parts of fuel injection pumps” are not covered under any of the entries in Schedule I or Schedule II or Schedule IV or Schedule V or Schedule VI, and also under any other entries of Schedule III, the same needs to be covered under this entry 453 of Schedule III of Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 and all goods covered under Schedule III of the aforesaid Notification attracts IGST at the rate of 18%. Ruling:- The “Parts of Fuel Injection Pumps for diesel engines” are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975. The “Parts of Fuel Injection Pumps for diesel engines” are covered under the entry no. 453 of Schedule III of Notification No.1/ 2017 – Integrated tax (Rate) dated 28.06.2017 and hence liable to tax at 18% under the Integrated Goods and Services Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicability of a notification issued under the provisions of the GST Act and in respect of determining the classification of goods to be supplied by the applicant and since the applicant is seeking to determine the applicability of Schedule I of Notification No. 01/2017- I.Tax (Rate) dated 28.06.2017 to the supplies of parts of fuel injection pumps to be made by the applicant and consequently, the rate of tax applicable on such supplies, their application is maintainable. c. The applicant submits that Explanation (iii) of Notification No.01/2017- IGST (Rate) provides that Tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, subheading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975. Further, Explanation (iv) provides that the rules for interpretation of the First Schedule to the Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Notification. d. The applicant submits that the application is preferred for the purpose of adoption of the appropriate rate of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and includes the following 192. 8413 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 The above entry in Schedule II covers certain pumps falling under 8413, but does not include the parts of such pumps. j. Schedule IV of the Notification provides the list of goods that attract IGST at the rate of 28%. Entry 117 of the Notification reads as below 117. 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] The applicant submits that while the above entry does pertain to fuel injection pumps , this entry does not pertain to parts of such fuel injection pumps . Hence the entry shall be rendered inapplicable. k. Sl. No. 317A was inserted in Schedule III (which pertains to goods attracting 18% IGST) by Notification No. 43/ 2017 Integrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er HS Code 8413 91 90. c. Fuel injection pumps for diesel engines are covered under the HS Code 8413 30 10. These pumps are covered under Schedule IV attracting a tax of 28% and the entry reads as under: 117. 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] It is seen from the contentions of the applicant that what is supplied is not the fuel injection pumps, but parts of the same and since parts are not covered under this entry, the same cannot be covered under this entry. d. Since the goods supplied by the applicant is neither a hand pump or a part of it, the same cannot be covered under entry 231 of Schedule I of the Notification No.1/ 2017 Integrated tax (Rate) dated 28.06.2017 attracting 5% IGST. Further, since the goods supplied is not Power driven pumps primarily designed for handling water, the same cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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