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TMI Blog2021 (6) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... 8433 60. All the machines are used for this purpose and hence this is a more specific entry. But in the Description of HSN 8433 clearly says what is covered under HSN 8437 are not covered under HSN 8433 - HSN 8437 deals with machines for sorting, cleaning or grading seed, grain or pulses and the machineries used in the milling industry or machineries used for working of cereals or pulses. Evidently this machinery is for used in cleaning, sorting and grading of raisins and hence not cereals or pulses and hence cannot be covered under HSN 8437. Hence these machineries get squarely covered under HSN 8433 60. The rate of CGST applicable for the supply of these goods is at 6%. Further, there is no specific notification for exemption or reduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Drying Machine, Cleaning and Grading Machine, Pre-stem remover, Riffle Washer, Stem Remover, Spin Dryer, Automatic Weighing Machine and they are sold to farmers and farmer clusters. The applicant has sought advance ruling in respect of the following question:- i) GST applicable on the above mentioned machines? 3. Admissibility of the application: The question is about Classification of any goods or services or both and hence is admissible under Section 97(2) (a) of the CGST Act 2017. 4. The applicant furnishes some facts relevant to the issue:- i) The applicant has stated that they are engaged in the manufacture and supply of below machines to farmers and farmer cluster in Grapes and Raisin Processing.- a) Raisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usters. The applicant is interested to know the rate of tax applicable to these machineries when sold to farmers and farmer clusters. 6. He has also submitted that they are seeking advance ruling in the following five machines which are manufactured by them and sold to farmers and farmer clusters:- a. Automatic Feeder with Breaker b. Drying machine c. Cleaning and Grading Machine d. Pre-stem remover e. Automatic Weighing Machine He has stated that the machineries can be sold separately or as a whole. He has also stated the machineries are not specific to raisins and can be used for any grains. Further, he has explained the nature of each of the above machines as under:- a. Automatic Feeder with Breaker: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and sticking. The machines are completely constructed by the stainless steel AISI 304 and conveyor is made from special plastic for food industries and confirmed by FDA. The above mentioned machines are related to processing like cleaning, grading, drying and packing of agricultural produces, i.e. raisins and grapes (post harvested). 7. The applicant has also submitted copies of the memorandum of association and certificates relating to cooperative societies who are their buyers for reference. He has also enclosed customs invoice where it is shown that the applicable HSN is 8437. FINDINGS DISCUSSION 8. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it's observed that the activities carried on by the applicant involves cleaning, grading, drying and packing of agricultural produces i.e. Raisins and Grapes, which are fruits. Machineries for cleaning, sorting or grading of eggs, fruits or other agricultural produce are covered under HSN 8433 60. All the machines are used for this purpose and hence this is a more specific entry. But in the Description of HSN 8433 clearly says what is covered under HSN 8437 are not covered under HSN 8433. 13. HSN 8437 deals with machines for sorting, cleaning or grading seed, grain or pulses and the machineries used in the milling industry or machineries used for working of cereals or pulses. Evidently this machinery is for used in cleaning, sortin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8423 weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery) 6% Sch III SI.No. 123 8423 Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds 9% 17. In view of the foregoing, we rule as follows: RULING 1. The machineries manufactured and sold by the applicant like Auto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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