Star Enterprise ., In re
Date: May 13, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Arun Richard, Atul Mehta
Subject Matter
Industrial fans classifiable under HSN '8414 59 30' attracting 18% GST
Summary
We find from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor of these fans have an output exceeding 125 W. We find these fans are Industrial fans,…
Brief Facts The applicant, M/s. Star Enterprise, seeks Ruling on GST rate of Air Circulation Fans supplied mainly to Poultry House for the purpose of providing ventilation to live stock and that few fans are supplied in Industry. The applicant has submitted the technical Specification of Products; a Sales Invoice and a brochure. Question on which Advance Ruling sought . 2. Which Tax rate shall be…