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The product ‘Sprayer pumps’ is classified under classifiable under Tariff item No.84248100 and rate of tax is 12% with effect from 25.01.2018.

Classification of Goods The applicant has asked the following question for the purpose of advance ruling:

“The applicant are collecting GST of 12% (6% SGST + 6% CGST) on their items namely Sprayer pumps (manually operated) and stoves and paying the same to the Government. As per their view, the said items are used manually for only agriculture purpose so the rate of tax should be NIL. Please give advance ruling on the same”

Held that—The product ‘Sprayer pumps’ (manually operated) manufactured and supplied by M/s. Adarsh plant protect ltd. are classifiable under Tariff item No.84248100 of the First Schedule to the Customs Tariff Act, 1975.
Applicability of GST rate on the said product would be 18% GST (9% SGST + 9% CGST) upto 24.01.2018 and 12% GST (6% SGST + 6% CGST) with effect from 25.01.2018

The product ‘Stoves’ are classifiable under Tariff item No.73218990 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Applicability of GST rate on the said product would be 12% GST (6% SGST + 6% CGST) as per Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017

The aforementioned products of the applicant do not find mention under any of the entries of the exemption notification.—Adarsh Plant Protect Ltd., In Re… [2020] 26 TAXLOK.COM 092 (AAR-Gujarat)