9911796707
TMI Blog2019 (9) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 - 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 notification no.06/2018-CT9R) dtd.25.01.2018, and the corresponding notification issued under MPGST Act the item Mechanical sprayers has been brought in the ambit of Schedule-II vide Sr.No.195B Thus, the question posed before us has relevance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is used generally in agriculture. 3.2 The Agriculture Knapsack Sprayer is classified under chapter sub heading No. 84248200 of the Custom/Excise Tariff Act. GST tariff just mentions HSN of 8424. Now confusion is whether product lies in entry 325 of Sch III or entry 195B of Sch II of Notification no. 1/2017 as amended? IN market most of dealers are charging GST @ 12% except a few who still charging @ 18%. 4. QUESTIONS RAISED BEFORE THE AUTHORITY:- The following questions have been posted before the Authority in the application:- a) Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inklers, (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 and similar appliances; steam or sand blasting machines and similar jet projecting machines *[other- than fire extinguishers, whether or not charged] *Substituted to other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds 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 carefully considered the submissions made by the applicant in the application and during time of personal hearing. 7.2 We find that the question before us essentially pertains to classification of the product in question viz. Agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notification no.06/2018-CT9R) dtd.25.01.2018, and the corresponding notification issued under MPGST Act the item Mechanical sprayers has been brought in the ambit of Schedule-II vide Sr.No.195B Thus, the question posed before us has ..... 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 Mechan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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