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TMI Blog2021 (8) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... n seam or welded, riveted or similarly closed), of iron or steel attracting 18 % rate of tax. - AAR No. 05/AP/GST/2021 - - - Dated:- 18-1-2021 - SRI. D. RAMESH, AND SRI. A. SYAM SUNDAR, MEMBER Represented by : Sri Nageswara Sarma ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ form each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uitable shape are used for fitting of the Horizontal Pipe of size Inner Diameter of 50mm. 01 no Arch frame 02nos Side frames are to be fitted with 04 sets of Bolts, Nuts and Spring washers of Size: 12mm x 6 Inches long, The Head side of the arch 03nos strong oscillating rings (made with 10mm Dia MS Rod) with 3 Inches ring inner side, and fixed with the brackets electrically welded to Arch while 04 nos mild steel brackets (MS) are provided on each side to accommodate the horizontal pipes. 02 nos sleeves (made with 1 Inch MS Square rod) are electrically welded to side frames to secure I/V stand rod. I/V stand rod - Olno (made with 10mm Dia MS Rod) Size: 30 Inches height x width 12 Inches is used in a shape suitable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of treatment, and operations such as dehorning, docking etc. The trevis are also used for controlling animal during artificial insemination. Cattle are fixed and tied to the Iron Tubular Trevis, so that they don't move during the process of treatment. 4. Questions raised before the authority:- 1. What is rate of tax applicable for iron tubular trevis? 2. Classification of the product and HSN code of this item? On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), Kurupam Market, Visakhapatnam Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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