Classification of goods- In the instant case, the applicant has sought Advance Ruling on the following question:-

1. We need to know the Tax percentage of PSA Medical Oxygen generation plant.

2. We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly.

3. We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.

The applicant has stated that they are manufacturing PSA Medical Oxygen generation plant. They are going to deal this product to their customers and they need to know the tax percentage with HSN code for this particular product. They have stated that they need the confirmation for GST percentage for their Medical Oxygen PSA Plant. They are having some confusions of GST percentage for the same. Because, as per the GST notification they came to know the GST portion for PSA Medical Oxygen is 5% & 6% & 18% respectively. But still they are not able to find the finalized percentage which will be applicable for this product.

Held that- The product “PSA Medical Oxygen Generation Plant” is Classifiable under CTH 8421 (more specifically under CTH 8421 39 90) and the applicable CGST is 9% as per SI.No.322 of Schedule III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the applicable SGST is 9% as per SI.No.322 of Schedule III of Notification G.O.(Ms) No.62 (No.II(2)/CTR/532(d-4)/2017, TNGST (rate) dated 29-6-2017.