The Gujarat Authority of Advance Ruling (AAR) consisting of Arun Richard and Atul Mehta has ruled that the 18% GST is payable on air circulation fans supplied to poultry houses for the purpose of providing ventilation to livestock.
The applicant, M/s. Star Enterprise is in the business of supplying air circulation fans mainly to poultry houses for the purpose of providing ventilation to livestock, and few fans are supplied to industry.
The applicant has sought the advance ruling on the GST rate applicable on fans (HSN-84145930) used in poultry houses for the purpose of air circulation.
The AAR noted that the applicant supplies industrial grade fans. The electric motors of these fans have an output exceeding 125 W. The industrial fans attracted HSN 84145930.
“We find that with effect from November 15, 2017, these industrial fans are liable to CGST at 9% vide Sr no. 317B to Schedule III of Notification 1/2017-CT(R) dated June 28, 2017,” the AAR said.
Applicant’s Name: M/s. Naimunnisha Nadeali Saiyed (legal name M/s. Star Enterprise)
Source from: https://www.livelaw.in/news-updates/gujarat-authority-of-advance-ruling-aar-cgst-200097
We have recently released the 7th Edition (May, 2022) of our book on Goods and Services Tax, titled, “GST LAW AND COMMENTARY – WITH ANALYSIS AND PROCEDURES”, updated with the Finance Act, 2022 in a set of 4 Volumes. We thank you all for the support and your enduring response.
Have a look at the complete tour of the Book at: https://cutt.ly/nF6O0oN
Order your copy now and be a part of the GST learning excursion in the most comprehensive and lucid form !!
For more details and purchase online at: https://cutt.ly/RFMox8D