Kirloskar Oil Engines Ltd ., In re

Date: September 28, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Milind Kavatkar, Amit Mishra
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Subject Matter

'HTP kirloskar Power Sprayer is classifiable under HSN '8424 89 90' attracting 18% GST

Classification

Summary

Q. What is the 8 digit HSN and GST tax rate of HTP kirloskar Power Sprayer (engine driven)? Ans. 1. The 8 digit HSN code of product ‘HTP kirloskar Power Sprayer’ is 8424 89 90. 2. GST Tax rate on goods viz. HTP kirloskar Power Sprayer&rsq…

Brief Facts M/s Kirloskar Oil Engines Ltd (referred to as ‘the applicant’ for the sake of brevity) has submitted that it is engaged in manufacturing of Pump Set and Diesel Engine at Rajkot plant and intend to sale. It is submitted that in the GST Tariff Mechanical Sprayer is classified @12% with Tariff Heading 8424 in the Notification No. 11/2017-CT (Rate) dated 28-6-2017 as amended vi…

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