Sprayer Pumps & Stoves will Attract 12% GST Rates: AAR

The Authority of Advance Ruling (AAR) Gujarat has come up with the ruling that the Sprayer pumps will attract 12% Goods and Service Tax (GST) rate Grab the information of revised GST slab rates on consumer products in India, Although GST council finalized the slab rates like 5%, 12%, 18% and 28%, it will come into effect from January 25, 2018.

This Ruling some into a matter where M/s. Adarsh Plant Protect Ltd. is an applicant and it is engaged in the manufacturing of Sprayer Pumps, Adarsh Clean Cook Stove (Community size), and Adarsh Clean Stove. As per the provided details, the applicant believes that the sprayer pumps manufactured by them can be considered under Chapter- 84 having HSN code 8424. As they stated all their spray pumps are manually operated except model ANM-516, it is battery powered.

The Applicant stated that they are collecting 12% GST on Sprayer Pumps, Adarsh Clean Stove, and Adarsh Clean Cook Stove and paying the same to the government. They said that under the Value Added Tax (VAT) Act Sprayer Pump was exempted from any taxation because they are used for agricultural purposes.

They also added that the above products are taxable now but the same are used manually and only for agriculture purposes, thus these items need to be considered as the agriculture implements manually operated and these need to be exempted from the taxation. Applicant reached AAR seeking clarification on what rate of GST will be applicable on the Sprayer pumps and Stoves.

The Ruling come from the two-member bench of Authority of Advance Ruling (AAR) Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders, etc Gujrat consists of Sanjay Saxena and Mohit Agarwal, and they ruled that GST at 18% would be applicable up to January 24,2018 and as per Notification No:01/2017-Central Tax(Rate) dated June 28, 2017 (as amended from time to time) issued under the Central Goods and Service Tac Act, 2017, 12% GST will be applicable with effect from January 25, 2018.

They further added that GST at a 12% rate would be applied according to the Notification No: 01/2017-Central Tax (Rate) dated June 28, 2017, issued under the CGST Act, 2017. The AAR stated that “The aforementioned products of the applicant do not find mention under any of the entries of the exemption notification No.02/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017,”.