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TMI Blog2019 (2) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the communication of the order. The appeal papers shall bear fee of Rs. 10,000/- as provided under Rule 106(1) of CGST Rules, 2017. 2. The appeal should be filed in Form GST ARA-02, prescribed under sub rule (1) of the Rule 106 & GST ARA-03 Of the Central Goods and Service Tax Rules, 2017, as the case may be, duly signed by the person specified in sub rule4 (3) (a&b) of the Rule 106. 3. The appeal including the statement of facts and relevant documents shall be filled in quadruplicate accompanied by equal number of copies of the order appealed against (one of which at least shall be certified copy). 4. An appeal against this order shall be before Appellate Authority of Advance Ruling on payment of Rs. 10,000/- as provided under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2J1Zl, is engaged in the manufacturing of Broom Stick made of Plastics, Sprayers and other products made of plastics etc. They have made application for seeking Advance Ruling first application on 12.09.2018 under advance Ruling was made for deciding the correct classification of Broom Stick for which they have paid the required fee amounting to Rs. 5,000/- for Central GST and Rs. 5,000/- for UT GST vide Challan Identification Number (CIN) - HDFC 18082500001058 Date -13.08.2018, HDFC 18112500004128 Date -26.11.2018. 2. M/s. AristopIast Products Pvt. Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel, Nani Daman - 396210, have filed second application dtd 24.09.2018 seeking Advance Ruling for the correct classification of "Sprayers" made o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g machines [other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers] The JAC further submitted that in above both classifications, no word of plastics is used. Hence, the rate of duty mentioned in GST tariff is @18% for Broomsticks & Sprayer. 4. Records of Personal hearing The applicant has not filed any written defence reply in support of their claim. Therefore, to abide by the law of natural justice, the applicant was given a chance to be heard in person and personal hearing in this case was fixed on 10.12.2018. Shri Kaushik Nahar, CS on behalf of the applicant appeared for the PH on 10.12.2018. During the PH he submitted that they have made the application in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal handle, The broomstick is thus a variety of brush with a long handle. It is commonly used in combination with a dustpan for cleaning floors etc. 6.2 We further find in the GST Tariff that the heading 9603 which is seems to be closer of the product in question, read as- Brooms, Brushes (Including Brushes Constituting Parts of Machines, Appliances or Vehicles), Hand Operated Mechanical Floor Sweepers, Not Motorised, Mops And Feather Dusters; Prepared Knots And Tufts For Broom Or Brush Making; Paint Pads And Rollers; Squeegees (other than roller squeegees). 6.2.1 Therefore, it is very much clear from the reading of the main heading that the major heading for the classification of the plastics broom-stick is 9603. 6.3 We note that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended that correct rate of GST on their product should be 12% adv under Sr. No. 325 of the Notification No. 01/2018- Central Tax(rate) dtd 20.06.2017 as amended. 7.2 We have seen the picture of the product in question "Sprayer" submitted by the assessee. On going through the picture of the product, we find that the product is a plastic made handy container for storing liquid which is fitted with hand operated sprayers. It appears that the product is claimed for classification under the heading of Sprinkle which do not qualify because sprinkle is an irrigation systems installed in field under which water is flown through pipes and rotating of Sprinkles made the water pour surroundings area. Further the product in question is neither drip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel, Nani Daman, Advance Ruling is given that the product Plastics Broom-Sticks is classifiable under HSN Code 96032100 as "Others" and the product Plastics Broom-Stick is eligible for concessional rate of tax vide given to the products falling under this head vide Notification No. 1/2017-CT(rate) dtd 28.06.2017 i.e. 5% IGST or 2.5% CGST + 2.5 UTGST. 2. In the Second case against Application dtd 24.09.2018 filed by M/s. Aristoplast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel, Nani Daman, Advance Ruling is given that the product of the applicant is a "Portable Sprayers" under the HSN Code 84244100. The correct rate for the product in question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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