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TMI Blog2019 (7) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... , Second Main Road, Ambattur Industrial Estate, Chennai - 600058. (hereinafter referred to as 'Alekton' or 'Applicant') are manufacturer and supplier of Triple Screws Pumps and Parts thereof. They are registered under GST Act 2017 vide GSTIN No. 33AAACA3140N1ZZ. The Applicant have preferred an application seeking Advance Ruling on the following: "Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901, 8902, 8904, 8905, 8906, 8907 attracting: * IGST 5% as per Schedule I (Sl.No. 252 of Notification No. 1/2017-lntegrated Tax (Rate) dated 28.06.2017 or not? * CGST 2.5% +SGST 2.5% as per Schedule r (Sl.No 252) of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 or Not'? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under Sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2. The Applicant in the Statement of facts has stated that they are engaged in the manufacturing of Triple Screw Pumps and Parts thereof falling under Chapter Heading 8413 of Customs Tariff Act 1975 and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to all major Shipyards in India namely: 1) Garden Reach Shipbuilders & Engineers Ltd., Kolkatta 2) Mazagon Dock Ltd., Mumbai 3) Cochin Shipyard Ltd., Cochin 4) Goa Shipyard Ltd., Goa 5) Material Superintendent, Controllerate of Procurement, Material Organisation Mumbai, Visakhapatnam, Kochi, etc. 6) Defense Machinery & Design Establishment (DMDE), Secunderabad 7) Shipbuilding Centre, Naval Base, Vishakhapatnam, * They are registered with Government of India, Ministry of Defense, Director General of Quality Assurance, Directorate of Quality Assurance (Warship Projects), vide Registration No.SS-DDP-Gde 1-0652(A) dated 19th September 2016 for supply of their products. Copy of Certificate with complete details of Procurement Agencies and Shipbuilders of Indian Navy are submitted. Specimen copies of Purchase Order from the Indian Navy, Sales Invoice and E Waybills against their supplies under GST are also submitted for reference. * The supply of pumps by the Applicant are mad? to meet the specific duty conditions for on-board parts for Marine applications and Warships. * Materials of construction are special and the Pumps are to meet the stringent noise and vibra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 attracting GST @ 5% (IGST 5% or CGST 2.5% + SGST 2.5%). 3.2 In support of their request under Advance Ruling they have filed the following documents: a. Copy of the Notification No. 1/2017 integrated tax (Rate) Dated 28th June 2017, Department of Revenue, Ministry of Finance Government of India and Notification No. 1/2017 Central Tax (Rate) Dated 28th June 2017, Department of Revenue, Ministry of Finance Government of India. b. copy of the booklet of Purchase Order No. HMP/12/ELOP/S4*/103 Dated 18 Jan 16, Purchase Order No. HMP/11/FLP/S4*/89 Dated 18 Dec 15 and Work Order No: dated 07 Jan 19 received from the DMD Establishment, Secunderabad. c. Letter received from DMD Establishment, Secunderabad dated 08.03.2018. In respect pf clarification of GST on Additional Pump. d. Fax message dated 2nd July 2018 in respect of Clarification on GST Rate received from DMD Establishment. e. Brochure relating to Triples Screws pump which indicates the specification of the pump and a flowchart on manufacturing process for Alekton Triples Screws pumps. f. Certificate issued by the Director, HQATVP Department of Def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aise invoice with the applicable rate of 5% IGST. The Applicant has sought ruling on whether the Triple Screw Pumps & Parts there of falling under Chapter Heading 8413 can be treated as Parts of HSN 8901, 8902, 8904, 8905, 8906, 8907 attracting IGST @ 5% as per Schedule I (Sl.No. 252) of Notification No. No.1/2017- Integrated Tax (Rate) dated 28.06.2017 and CGST 2.5% + SGST 2.5% as per Schedule I (Sl.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 5.1 In terms of explanation (iii) and (iv) contained in the notification no. 1/2017C.T.(Rate), dated 28.06.2017, "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 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. Accordingly, to arrive at the classification, the respective chapter headings, Chapter Note, Section Notes are to be seen. 5.2 'Scope of Supply' in Purchase Order No. HMP/ 12/ELOP/S4*/103 Dated 18 January 2016 and Purchase Order No. HMP/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading are also classified here, e.g., pump housings or bodies; rods specially designed to connect and drive the piston in pumps placed at some distance from the prime mover (e.g., pumping rods, "sucker rods"); pistons, plungers, vanes; cams (lobes); helicoidal screws, Impeller wheels, diffuser vanes; buckets and bucket-fitted chains; bands for band-type liquid elevators; pressure chambers. The goods supplied by the applicant are covered under chapter 8413 and as per explanatory notes parts of such pumps are also covered under the same heading. Chapter 8906 of Customs Tariff covers Other Vessels, Including Warships and Lifeboats Other Than Rowing Boats Explanatory Notes to Section XVII covering chapter 89 states, with regard to 'Parts and Accessories', states as follows: (III) PARTS AND ACCESSORIES It should he noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories. even if identifiable as being for ships, etc., are therefore classified in other Chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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