Case LawGUJ/GAAR/R/19/2020
Adarsh Plant Protect Ltd
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 2, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
‘Sprayer pumps’ fall under HSN '8424 81 00' and attract 12% GST
Classification
Summary
(1) 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 (51 of 1975). Applicabili…
Judgement
BRIEF FACTS The applicant M/s. Adarsh Plant Protect ltd. vide their application for Advance Ruling has submitted that they are engaged in manufacturing of Sprayer Pumps and Adarsh Clean Stove and Adarsh Clean Cook Stove (Community size). They have stated that the sprayer pumps manufactured by them fall under Chapter-84 having HSN code: 8424 and all the sprayer pumps manufactured by them are manual…