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TMI Blog2025 (2) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... r light indicators on the tools indicting battery percentages viz. 25%, 50%, 75% & 100%. It is found that hand-operated spanners are classified under chapter heading 8204. Further, screw drivers are classified under chapter heading 8205 and battery indicator (battery voltage level indicator), being an electrical equipment is classified under chapter heading 85. We find that the above tools are hand-operated multi-tools intended to be used for replacing two-wheeler, automotive and high capacity batteries having spanners as the major component integrated with battery indicator, screwdrivers, hex key to provide additional benefits viz. convenience, time and effort savings to their users. The integration of battery indicator in these tools provides an additional feature only and does not alter the key functionality of the tools. Accordingly, the above tools are classifiable under chapter heading 8204 and attract GST @ 18%. Whether GST under ascertain the nature of the products Classification Multi-tool under of Hand Held respective HSN Code with applicable tax rates on the products comes? - HELD THAT:- The question is not clear and beyond the scope of sub-section (2) of the section 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MULTITOOL TO REPLACE BATTERY IN TWO-WHEELER VEHICLES. Field and Background of the Invention This invention relates to a hand-held multitool to replace battery in two-wheeler vehicles. The patent US8490523B2 describes a locking, folding tool featured with a housing two spaced sidewalls and a transverse support connecting them. This design allows for several work tools to be pivotally mounted on the tool, with the support defining a pivot axis for these tools. Each work tool includes a locking mechanism. The folding tool is equipped with a movable lock member that can shift between two positions. When the lock member is in the first position, it engages the locking parts, preventing the work tools from pivoting around the support. In contrast, when the lock member is in the second position, it disengages the locking mechanism, allowing the work tools to pivot freely. In terms of innovation, they have developed a compact device that combines a screwdriver, hex key, and spanner, specifically designed for battery replacement in two-wheelers. This handheld tool is lightweight and portable, addressing a need that previous references have not covered. Additionally, US9770820B1 outlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exclude additional features. It is noteworthy that in alternative implementations, specific functions may occur in the order presented in the figures. For instance, two consecutive figures might be performed simultaneously or in reverse order, depending on the involved functions. The terms "first," "second," "third," etc., are used descriptively and do not imply relative importance or a specific number of technical features. Features labeled as "first" or "second" may include at least one of those features, either explicitly or implicitly. Unless defined otherwise, all terms (including technical and scientific terms) have meanings understood by those skilled in the relevant field. Terms defined in common dictionaries should be interpreted in a way consistent with the context of the technical field, without exaggeration. Unless explicitly defined, no formal meanings are implied. The advantages of the present subject matter will be elaborated upon in relation to the following drawings. This description is merely illustrative of the principles involved, and those skilled in the art will recognize that various schemes can be devised that embody these principles, even if not explic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts shall be a machinery tools which covers under the chapter Industry Machinery Tools and applicable GST rate of 18%? Question 3-Whether GST under ascertain the nature of the products Classification Multi-tool under of Hand Held respective HSN Code with applicable tax rates on the products comes? D. PERSONAL HEARING In the matter, personal hearing was granted to the applicant on 30.08.2024. Mr. Ajit Gupta, C.A. Authorized Representative appeared for personal hearing. He reiterated the submission already made by them. Further the A.R. requested to grant 7 days for submission of additional documents. Inspite of lapses of 30 days any additional documents were not submitted/e-mailed by 30.09.2024. E. COMMENTS OF THE JURISDICTIONAL OFFICER: - Comments received from the Assistant Commissioner CGST Division-C, Udaipur, Rajasthan vide letter NO. GEXCOM/TECH/MISC/2651/2024-CGST-RANGE-10-DIV-C-UDZ-COMMRTE-UDAIPUR/240dated 03.07.2024 are as under: - The applicant vide the above said application has sought clarification regarding applicable rate of GST for their products for which it has been stated that the products are invented by M/s Forefront Bharat Private Limited (GSTIN-08AAFCF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for recording and playing back sound, including phonographs, tape recorders and CD players. Television image and sound recorders and reproducers: This includes televisions, camcorders, and other video recording and playback devices. Parts and accessories of such articles: This includes spare parts and accessories for the equipment mentioned above. GST Rates under Chapter 85: The GST rates for products under Chapter 85 can vary depending on the specific HSN code assigned to the product. These codes further categorize products within Chapter 85. Here's a general breakdown: 12%: This rate applies to some specific items like mobile phones (both new and old). 18%: This rate applies to certain electrical machinery and equipment like transmission and distribution products. 28%: This is the highest rate under this chapter and applies to many electrical appliances and electronic items. Observations: Further, ongoing through the details of the inventions with regard to the applicability of the GST point wise observation are as under: Hand-held multi-tool: This typically falls under Chapter 82 of the Harmonized System of Nomenclature (HSN), which covers tools and implem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand-held multitool for replacing automotive batteries. It consists of (a) a battery cap screw remover, (b) 4 spanners (T8, T10, T12, T13), (c) a battery Indicator, (d) a rotary gear, (e) a screwdriver, (f) an adjustable spanner and (g) a screw gear. iii. A hand-held multitool for replacing high-capacity batteries. It consists of (a) 5 spanners (T9, T10, T12, T13& T14), (b) a battery Indicator, (c) a screwdriver, (d) an adjustable spanner and (e) a screw gear. 4) We find that the above tools are multi-tools in which major component is spanner of different sizes integrated with some other tools viz. screwdriver, hex key etc. Further, 2 tools also have battery indicator (battery voltage level indicator) which provides real-time information about the condition and performance of batteries. As evident from the images of the tools submitted by the applicant, there are four light indicators on the tools indicting battery percentages viz. 25%, 50%, 75% & 100%. 5) We find that hand-operated spanners are classified under chapter heading 8204. Further, screw drivers are classified under chapter heading 8205 and battery indicator (battery voltage level indicator), being an electrical equ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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