9911796707
TMI Blog2024 (2) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... of Fuel Injection pumps are correctly classifiable under the residual entry for Tarts of pumps - others - CTH 84139190. Rate of GST to be levied on the said 6 parts of fuel injection pumps - HELD THAT:- Fuel injection pumps for diesel engines are classified under the CTH 84133010. These are covered under Schedule IV of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017 attracting a tax of 28% - in the description of goods, the entry covers only the pumps [8413 11 and 8413 30] and not their parts. It is found that this necessitates to place the parts of pumps under correct entry of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. The Parts of pumps- others which remain classified under Heading 8413 9190 will fall under the residuary rate entry i.e., SI. No. 453 of Schedule III (extracted above) which attracts 18% IGST, for the reason that they are not classifiable elsewhere. X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tax (Rate) dated 28.06.2017. * They also supply the parts of fuel injection pumps and they are either manufactured by them or procured indigenously/imported and supplied to the customers. * The present ruling is sought in respect of the following parts of fuel injection pumps supplied by the Applicant.- * Assy Head & Rotor * X Roller & Shoe Kit * TP Blade/ Spring Kit (Set of 4 Nos) * TP Liner * Kit Excess Piston * Hyd head Assy for Tata Ace * Presently, they classify the above-noted parts of fuel injection pumps under Tariff Heading 84139190 and discharge GST at the rate of 28% in terms of SI. 117 of Schedule II of IGST Goods Rate Notification on supply of said parts. * In this application they seek determination of whether the above parts of fuel injection pumps manufactured/procured indigenously/imported and supplied by them are classifiable under HSN 84139130/ 84139190 (TP Liner, TP Blade/Spring Kit) and HSN 84139110/ 84139190 (remaining 4 parts) and taxable under SI. No. 453 (goods which are not specified in Schedule I, II, IV, V, and VI) of Schedule III of IGST Goods Rate Notification. 3.1 On interpretation of law, the Applicant stated that - * Explan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or liquids, whether or not fitted with a measuring device; liquid elevators). * The relevant portion of CTH 8409 is extracted below: 8409 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408 84091000 - For aircraft engines - Other: 840991 -- Suitable for use solely or principally with spark-ignition internal combustion piston engines: 84099120 --- Fuel injection equipment excluding injection pumps 840999 -- Other: 84099930 --- Fuel injection equipment excluding injection pumps The relevant portion of CTH 8413 is extracted below: 8413 PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS - Pumps fitted or designed to be fitted with a measuring device : 841330 - Fuel, lubricating or cooling medium pumps for internal combustion piston engines: 84133010 --- Injection pumps for diesel engines 84133020 --- Oil pump 84133030 --- Water pump 84133090 --- Other 84134000 - Concrete pumps - Parts : 841391 -- Of pumps : 84139110 --- Of reciprocating pumps. 84139120 --- Of centrifugal pumps 84139130 --- Of deep well turbine pumps and of other rotary pumps 84139140 --- Of han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. 2[However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529]; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548." * On a reading of Note 2, it can be seen that parts which are specifically covered under any of the Heading of Chapter 84 or 85 must be classified in their respective headings. Only those parts which are not classifiable under Note 2(a) will be classified in terms of Note 2(b) and Note 2(c). This is clear from the usage of the phrase 'other parts' in Note 2(b) and 'all other parts' in Note 2(c). * It is settled position of law that classification of parts can be made in terms of Note 2(b) or 2(c) to Section XVI only if classification of such part cannot be made as per Note 2(a) to Section XVI. Thus, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] * On the other hand, various entries of the IGST Goods Rate Notification specifically covers 'parts' along with the machinery under Chapter 84; However, the description against SI. No. 117 of the IGST Goods Rate Notification does not cover parts of fuel pumps within its ambit. * If the intention of the legislature was to include the parts of the fuel injection pumps under SI. No. 117 of Schedule IV, then the same would have been done; However, the said entry provides only for fuel injection pumps and not for its parts. * Hence, the parts of pumps which remain classified under Heading 8413 will fall under the residuary rate entry i.e., SI. No. 453 of Schedule III (extracted below) which attracts 18% for the reason that they are not classifiable elsewhere. Schedule III -18% SI. No. Chapter Heading/ Subheading / Tariff item Description of Goods (1) (2) (3) 453 Any Chapter Goods which are not specified in Schedule I. II, IV, V or VI * In this regard, the advance r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 97(2) of the CGST/TNGST Act, questions on which advance ruling is sought under the Act, falls within the scope of Section 97(2)(a) of the CGST/TNGST Act, 2017, and therefore the application is admissible. 6.3 From the submissions made by the Applicant, we find that the Applicant is engaged in manufacture and supply of fuel injection pumps for automobiles, which are classified under Customs Tariff Heading 84133010 and they are discharging GST @ 28% in terms of S. No. 117 of Schedule II of the Notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. We also find that the Applicant also supplies parts of fuel injection pumps which are either manufactured by them or procured domestically or imported. 6.4 The Applicant has sought advance ruling regarding classification and rate of GST in respect of the following parts of fuel injection pumps supplied by the Applicant. * Assy Head & Rotor * X Roller & Shoe Kit * TP Blade/ Spring Kit (Set of 4 Nos) * TP Liner * Kit Excess Piston * Hyd head Assy for Tata Ace Presently, they classify the above noted parts of fuel injection pumps under Tariff Heading 84139190 and discharge GST at the rate of 28% in terms of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s i.e. rate of GST to be levied on the said 6 parts of fuel injection pumps. Fuel injection pumps for diesel engines are classified under the CTH 84133010. These are covered under Schedule IV of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017 attracting a tax of 28% and the entry reads as under: Schedule IV - 28% SI. No. Chapter Heading/ Sub-heading / Tariff item Description of Goods (1) (2) (3) 117 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30] From the above, it can be seen that in the description of goods, the entry covers only the pumps [8413 11 and 8413 30] and not their parts. We find that this necessitates to place the parts of pumps under correct entry of the rate notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017. 6.8. We ought to travel through Schedules given under the rate Notification No. 01/2017- Integrated Tax (Rate) dated 28.06.2017 for the CTH decided in the above paras for the said parts. * The goods supplied by the Applicant is neither a hand pump nor part of it, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
