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TMI Blog2022 (11) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... esponding State Tax Notification No. 1125-F.T. dated 28.06.2017, as amended]. The item industrial safety belt manufactured by the applicant would be classified under chapter sub-heading 6307 20 90 and tax would be levied @ 5% of item sale value not exceeding Rs.1000/- per piece and @ 12% in case where sale value exceeds Rs.1000/- per piece. - Case Number WBAAR 13 of 2022, Order Number 11/WBAAR/2022-23 - - - Dated:- 21-10-2022 - MR BRAJESH KUMAR SINGH, AND MR JOYJIT BANIK, MEMBER Applicant s representative heard : Mr. Sujit Polley, Authorized Representative Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per piece and @ 12% where sale of each piece exceeds Rs.1000/-. 1.3 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: (a) What shall be the rate of tax and HSN Code of manufacturing of Industrial Safety belt and Harness? 1.4 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (a) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y belts which prevents the wearer from falling from a height and thus if someone who is working at height wears the safety belt, the risk of injury from a fall can be reduced to a great extent. The authorised representative of the applicant has also produced before us one such belt claimed to have been manufactured by the applicant. The item, as we find, appears to be made from nylon fabrics webbing and is sewn to various configuration or straps and similar to the safely harness belt sold in the market. 4.3 We find from Wikipedia that a safety harness is a form of protective equipment designed to safeguard the user from injury or death from falling. The core item of a fall arrest system, the harness is usually fabricated from rope, brai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6307 : OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS 6307 20 .. Life-jackets and life-belts: 6307 20 10 ..Of cotton 6307 20 90 ..Other 4.7 It thus appears that the item industrial safety belt made of nylon, which may be termed as life belt, can be covered under Tariff item 6307 20 90. Further, serial number 224 of Schedule I and serial number 171 of Schedule-II respectively of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time, [corresponding State Tax Notification No. 1125-F.T. dated 28.06.2017, as amended] notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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