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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 ..... Whether the goods under consideration is covered under the entry No. 250 or 252 of Schedule I of Notification no. 01/2017-central GST (RATE) Dated: 28.06.2017 and Notification No. vide G.O. (MS) No. 62 dated 29.06.2017? - HELD THAT:- Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lub Oil Transfer Pumps and Triple Screw Pumps with spares and parts are parts of vessels classifiable under 8906 and themselves classifiable under chapter 8413. Therefore, they are covered under entry at Sl.No. 252 of Schedule I of the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended at 2.5% CGST and at Sl.No. 252 of Schedule I of the Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended at 2.5% SGST and at SI. No 252 of Schedule I of Notification No. 1/2017-lntegrated Tax (Rate) dated 28.06.2017 as amended at 5% IGST. - Order No. TN/18/AAR/2019 - - - Dated:- 16-4-2019 - MS. MANASA GANGOTRI KATA, I.R.S., AND THIRU KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER, Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them squarely fall under SI.No. 252 of Notification No. 01/2017-lntegrated Tax (Rate) dated 28.06.2017 and requested for ruling in this regard. They furnished copy of PO No. HMP/ 12/ELOP/S4*/103 dated 18.01.2016 placed on them by DMDE, Secunderabad; Letter No. HSH/100BAR-SHP/S4 (STR) (RF) dated 08.03.2018 from DMDE re: clarification of GST rate. Fax message dated 02.07.2018 requesting them to charge 5% as per Notification; their product catalogue and their Manufacturing Process. 3. The Applicant appeared before us for hearing on 11.03.2019. They submitted written submission along with brochure of Lubricant Pumps, Copy of Purchase Order, and copy of Invoice for sale to Indian Navy. They stated that the product is Triple Screw Pump which has several applications. In HSN, they are classifiable under Chapter Head 8413. However, in case when these Pumps are used by the Navy, they are used to pump lubricant to the engines in the Vessels/ Warships. They stated that in this case the goods and its parts should be classified as parts of other vessels under the Chapter Heading 8906. They submitted Certificates issued by the Navy about the use of Pumps, as part of Vessels / Warships and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of machinery. They are also supplying other type of pumps to DMDE for Ship s Hydraulic Pump (SHP4), which are used to produce hydraulic power for various equipment and 160 Bar Pumps, which are used for special hydraulic clamping operation, both On-board parts including the Warships. Since 1991 onwards till the implementation of GST i.e. up to 30.06.2017, they had Excise Duty Exemption as per Central Excise Notification No.64/ 1995-CE dated 16th March 1995 under the SI.Nos. 03, 19 21 against production of ED Exemption Certificate issued by the relevant/ specified Naval Authorities and supplied their Pumps parts thereof to their aforesaid customers DMDE has sent a request to them vide letter No. HSH/100BAR-SHP/ S4 (STR) (RF) dated 08 March 2018 and Fax message dated 02 July 2018, wherein they have explicitly mentioned that their product falls under SI. No. 250 252 of Ministry of Finance Notification No. 1/2017 IGST dated 28.06.2017 and requested them to charge applicable GST for the above Serials only 5% IGST. Triple Screw Pumps and Parts thereof falling under Chapter Heading 8413 of Customs Tariff Act 1975, as adopted to GST attracts 18% (IGST 18% or CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Order of Advance Ruling Authority of Maharashtra in GST-ARA44/2017-18/ D-51 dated 15.06.2018 in respect of the Parts supplied for Vessels. k. Copy of Excise Duty Exemption Certificate relating to Pre-GST period vide SS/ 1670/WOT (KOL)/05 dated 31.01.2008. Received from the Chief staff Officer (Technical), Head Quarters Eastern Naval Base, Vishakhapatnam. 4. The various submissions made by the applicant were examined in detail. In the case at hand, it is seen the Applicant manufactures Triple Screw Pumps and Parts . From the product catalogue, it is seen that their products namely Alekton Triples Screw pump are the positive displacement, self-priming rotary pumps of advanced design and manufacture, for use in a variety of industrial and marine applications.; Typical liquids handled include lubricating oils, fuel oils, viscose, molasses, paints and creams.; Alekton Triple-Screw Pumps are very versatile and can handle liquids with as varied characteristics as Benzene and Bitumen. As the pumping action of their screws is continuous, the noise and vibration levels are extremely low. They are engineered to give long trouble-free service with minimum maintenance and upon r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Director, Department of Defence (R D), wherein, it is certified that the Forced Lubrication Pumps along With associated accessories ordered vice Purchase Order No. HMP/11/FLP S4*/89 dated 18th Dec 15 on the applicant are the property of Government of India and are for use of the Defense Services as parts of Vessels/ Warships of ATV programme. It is also seen from the invoices furnished, that the applicant has effected supply of Screw Type Pumps Parts supplied as Parts of Vessel / Warship . From the above, it is evident that Equipment supplied under the above purchase Orders are meant for Parts of Vessels / Warship and it is also seen from the purchase order, invoices that the Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lub Oil Transfer Pumps and Triple Screw Pumps with spares and parts are parts of vessels of the Indian Navy to be installed on the Navy vessels. 5.3 Chapter heading to 8413 of Customs Tariff covers Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators. Explanatory Notes to HSN 8413 covers This heading covers most machines and appliances for raising or otherwise continuously displacing volumes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 01/2017-central GST (RATE) Dated: 28.06.2017 and Notification No. vide G.O. (MS) No. 62 dated 29.06.2017 are reproduced under: S.No. Chapter/ Sub-heading/ Tariff Item Description of Goods 250. 8906 Other vessels, including warships and lifeboats other than rowing boats 252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lub Oil Transfer Pumps and Triple Screw Pumps with spares and parts are parts of vessels classifiable under 8906 and themselves classifiable under chapter 8413. Therefore, they are covered under entry at Sl.No. 252 of Schedule I of the Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended at 2.5% CGST and at Sl.No. 252 of Schedule I of the Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended at 2.5% SGST and at SI. No 252 of Schedule I of Notification No. 1/2017-lntegrated Tax (Rate) dated 28.06.2017 as amended at 5% IGST. 6. In view of the above, the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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