Adarsh Plant Protect Ltd ., In re
Date: July 9, 2021
Subject Matter
"Seed dressing, coating and treating drum" machine is classified at HSN '8436 80 90' tariff item and liable to GST at 12%
Summary
We find that this Chapter Heading is more appropriate for classifying the subject goods as the function of subject goods is also similar wherein the said agricultural machinery has a drum in which seeds are coated and treated with chemicals before so…
The applicant, M/s. Adarsh Plant Protected Ltd., has applied for Advance Ruling for determining the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing , Coating and Treating drum’, submitting that these machine are used by the farmer and is manually operated. It is submitted that subject machine is used in agriculture to cover, coat and treating chemicals on s…