2022 (5) TMI 965

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..... e that the applicant supplies Industrial grade fans. From the specifications submitted, it is noted that the electric motor of these fans have an output exceeding 125 W. These fans are Industrial fans, attracting HSN 84145930. With effect from 15-11-17, these industrial fans are liable to CGST at 9% vide Sr no. 317B to Schedule III of Notification 1/2017-CT(R) dated 28-6-17. - GUJ/GAAR/R/2022/32 .....

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..... ate and they reiterated the submission. Revenue s Submission 4. Revenue has neither submitted its comments nor appeared for hearing. Findings 5. We have carefully studied the submissions before us. We find from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor of these fans have an .....

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