9911796707
TMI Blog2019 (9) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as the Applicant) , not registered but desirous of obtaining registration under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1 The Applicant is engaged in intend import, trade and/or manufacture/assemble "Agriculture Knapsack Sprayer" both mechanical and hand operated which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication. The Applicant in support of his contention that the product "Agriculture Knapsack Sprayer" is classified under HSN 8424 and applicable tax rate is 12%. gives following argument - 6.2 The Applicant produce relevant extract of Not.1/2017 as amended S.No. Chapter / Heading / Sub-heading / Tariff item Description of Goods Sch -II 6% 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers, (wef 22-09-17 vide Not. 27/2017). 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers (wef 25-01-2018 vide Not. No.06/2018) Sch-lll-9% 325. 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.4 The Applicant argued that it clearly indicates Council's intention to support agriculture/irrigation systems. Now, therefore Headings/Subheadings of Chapter 8424 as specified in Sr.No.325 of Schedule III (as mentioned above) though covering words "mechanical appliances" does not cover mechanical devices used for agricultural/irrigation purposes. 6.5. Such mechanical sprayers used for agriculture though backed up with battery support are still mechanical sprayers and covered under Not.6/2018 dated 25/01/2018 and subject to GST @6% (effectively 12%) 6.6 The Applicant also enclosed catalogue of mechanical sprayer for reference 6.7 Thus the mechanical sprayer must be taxed @ of 12% in GST 7. DISCUSSIONS AND FINDINGS: 7.1 We have care ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we can gather from the facts put forth by the applicant, the product in question is essentially a Mechanical Sprayer which can be carried on back and can be operated either by hand or through a battery. We find that there is no dispute to the classification of product, which even as per the own admission of the applicant would be under Chapter Head 8424 of the GST Tariff. 7.6. We find that even the applicable rate of GST is not disputed prior to 25.01.2018 as the product 'Mechanical Sprayers" were subject to GST @ 18% as these were squarely covered under Sr.No.325 of the Notification no.01 2017-CT(R) dtd.28.06.2017 and the corresponding notification issued under MPGST Act. However, with effect from 25.01.2018. by dint of amending notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] The above Schedule-III specifies GST @18% for the products/goods specified therein. It is noteworthy that the Description against Sr.No.325, as mentioned above, has also been substituted vide Notification no.06/2018-CT(R) dtd.25.01.2018 and the corresponding notification issued under MPGST Act. Moreover, the exclusion part in this description specifically excludes Mechanical Sprayers from the ambit of Sr.No.325 to Schedule-III. We, therefore, find no ambiguity, whatsoever, as regards classification of impugned product viz. Agriculture Mechanical Sprayers as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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