{"id":275473,"date":"2022-10-12T14:00:43","date_gmt":"2022-10-12T08:30:43","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=275473"},"modified":"2022-12-15T16:39:00","modified_gmt":"2022-12-15T11:09:00","slug":"gujarat-authority-for-advance-ruling-kirloskar-power-sprayer-harmonized-system-of-nomenclature-gst-central-board-of-indirect-taxes-and-customs-mechanical-sprayer-legal-research-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/12\/gujarat-authority-for-advance-ruling-kirloskar-power-sprayer-harmonized-system-of-nomenclature-gst-central-board-of-indirect-taxes-and-customs-mechanical-sprayer-legal-research-legal-news\/","title":{"rendered":"What is the HSN code and GST rate for a Mechanical Sprayer? Gujarat Authority for Advance Ruling answers"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Gujarat Authority for Advance Ruling<\/b>: In an application sought for advance ruling on the question that, what is the Harmonized System of Nomenclature (HSN) and Goods and Services Tax (GST) rate of Kirloskar power sprayer, the two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that the 8-digit HSN code of the applicant&#8217;s product is 8424 89 90 and the applicable GST rate would be l8 percent.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The issue before the Authority is to decide the classification and applicable GST rate of the power-driven mechanical sprayer.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The applicant submitted that in the GST Tariff, mechanical sprayer is classified at 12 percent with tariff heading 8424 in the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/yVdG5cy0\">Notification No. 1\/2017 of Central tax (Rate)<\/a>, however, agriculture and horticulture sprayer is classified at 18 percent GST.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority noted that the applicant was procuring Horizontal Triplex Plunger (HTP) sprayer from importers or domestic manufacturers and engines from other vendors to manufacture H&#8217;TP Kirloskar power sprayer and the major parts used in manufacture of the sprayer are Petrol engine, base frame made of steel, V pully and power sprayer. Further, it noted that the sprayer is a mechanical pumping system which develops the required pressure to spray water and other liquids and its application is in agriculture field and other fields.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">However, the applicant has submitted that the impugned goods can be used in any field as per their application can be used in various places as per the requirements and does not have exclusive used in agriculture and horticulture only.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority has observed that there is no dispute to the classification of product, which would be under chapter head 8424 of the GST Tariff, as this heading covers machine and appliance for projecting, dispersing or spraying steam, liquids or solid materials. Thus, it was held that HTP Kirloskar Power Sprayer based on the use, merits classification under Harmonized System of Nomenclature (HSN) 8424 89 90, that provides for mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines other than fire extinguishers.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Moreover, it was observed that, Central Board of Indirect Taxes and Customs (CBIC) vide Circular No. 113\/32\/2019-GST has issued clarification on applicable GST rate on mechanical sprayer, that says all goods of heading 8424 attract GST at 18 percent. Thus, it was held that the applicant goods appear at Entry No. 325 in Schedule-III of the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/yVdG5cy0\">Notification No. 1\/2017 of Central Tax (Rate)<\/a>, on which the applicable rate of GST is 18% (9% SGST + 9% CGST).<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Kirloskar Oil Engines Ltd., In re, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/CD5lKk0B\">2022 SCC OnLine Guj AAR-GST 25<\/a>, decided on 28.09.2022<\/span>]<\/p>\n<hr \/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Present for the applicant: Senior General Manager P. Ghosh<\/p>\n<p style=\"text-indent: 18pt;\">Y.D. Davare<\/p>\n<p style=\"text-indent: 18pt;\">Senior Officer Y.M. Pandya<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of <\/p>\n","protected":false},"author":67011,"featured_media":218013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[52339,6241,47253,52340,52341,52342],"class_list":["post-275473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-central-board-of-indirect-taxes-customs","tag-gst","tag-gujarat-authority-for-advance-ruling","tag-harmonized-system-of-nomenclature","tag-kirloskar-power-sprayer","tag-mechanical-sprayer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is the HSN code and GST rate for a Mechanical Sprayer? 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classified agricultural hand operated drum under HSN 8436, liable to GST at 12% rate","author":"Editor","date":"September 12, 2022","format":false,"excerpt":"\u00a0 \u00a0 Appellate Authority for Advance Ruling (Gujarat): In an appeal for determining the Harmonised System of Nomenclature code (HSN) and applicable tax on the appellant's product, the two-member bench of Milind Torawane and Vivek Ranjan upheld the decision of the Gujarat Authority for Advance Ruling that the appellant's product\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Appellate Authority for Advance Ruling (Gujarat)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-68-1-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-68-1-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-68-1-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-68-1-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-68-1-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288111,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/29\/28-percent-gst-levied-on-pvc-floor-mats-for-cars-gujarat-authority-for-advance-ruling-legal-research-legal-news-updates\/","url_meta":{"origin":275473,"position":1},"title":"Gujarat AAR| 28 percent GST rate is applicable on PVC floor mats used in Four-wheel Motor Vehicles","author":"Editor","date":"March 29, 2023","format":false,"excerpt":"The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Gujarat Authority for Advance Ruling","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":276407,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/31\/top-15-rulings-from-tribunals-commissions-regulatory-authorities-not-eligible-for-gst-combined-wire-rope-and-one-stop-crisis-centre-makemytrip-goibibo-oyo-and-google\/","url_meta":{"origin":275473,"position":2},"title":"[Top 15 Rulings from Tribunals and Commissions] GST; MakeMyTrip, Goibibo, OYO and Google penalized by CCI; Violation of Code of Ethics &#038; Broadcasting Standards by News18; Bombay Dyeing and Wadia Group penalized by SEBI etc.","author":"Editor","date":"October 31, 2022","format":false,"excerpt":"Authority for Advance Ruling (AAR) Gujarat Authority for Advance Ruling| \u2018Combined Wire Rope' not a part of the fishing vessel, thus, not eligible for GST at 5 percent In an application sought for advance ruling on the question that whether Goods and Services Tax (GST) rate of 5 percent under\u2026","rel":"","context":"In &quot;Legal RoundUp&quot;","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-191-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-191-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-191-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-191-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/MicrosoftTeams-image-191-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254785,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/guj-gst-whether-various-kinds-of-parathas-supplied-would-attract-5-gst-in-line-with-khakhra-plain-chapati-or-roti\/","url_meta":{"origin":275473,"position":3},"title":"Guj AAR | Whether various kinds of &#8216;parathas&#8217; supplied would attract 5% GST in line with &#8216;khakhra&#8217;, plain chapati or &#8216;roti&#8217;? Explained","author":"Bhumika Indulia","date":"September 28, 2021","format":false,"excerpt":"Gujarat Authority for Advance Ruling, (GST): Emphasizing that \u2018Paratha\u2019 is not ready-to-cook products, the Bench of Sanjay Saxena and Arun Richard (Members) held that GST rate of 18% will be applicable. Applicant submitted that they were producing \u2018Paratha\u2019, a flat and thick piece of unleavened bread eaten like a Roti\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":232266,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/15\/goa-aar-alcohol-based-hand-sanitizers-to-be-taxed-18-under-gst-classification-of-goods-as-essential-commodity-cannot-be-a-criteria-for-exemption-from-gst\/","url_meta":{"origin":275473,"position":4},"title":"GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST","author":"Bhumika Indulia","date":"July 15, 2020","format":false,"excerpt":"Goa Advance Authority Ruling: A Division Bench of J.K. Meena and Sarita S. Gadgil (Members), while addressing an application held that, \"mere classification of goods as essential commodity will not bring it under the category of exempted goods from GST.\" Applicant is a registered partnership firm manufacturing Hand Sanitizers. Officer\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":236101,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/22\/wb-aar-will-an-e-rickshaw-without-battery-packs-attract-28-gst-advance-authority-explains\/","url_meta":{"origin":275473,"position":5},"title":"WB AAR | Will an e-rickshaw without battery packs attract 28% GST? Advance Authority explains","author":"Bhumika Indulia","date":"September 22, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi Dey, Additional Commissioner, SGST, addressed the question with regard to classification of a three-wheeler battery operated vehicle. In the present application, the applicant is a manufacturer of \"three-wheeled\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/275473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=275473"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/275473\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/218013"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=275473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=275473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=275473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}