2018 (6) TMI 427 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 370 (A. A. R. – GST) – Classification of goods – Roof Ventilators – rate of GST – Held that:- As per the Rules for Interpretation of Customs tariff as made applicable to GST Tariff and General rules for Interpretation of the schedule, classification of Goods shall be governed by certain principles laid down therein. As per these general rules for interpretation, the heading which provides the most specific description shall be preferred to headings providing a more general description
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The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff
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oof Ventilators III. The applicant submitted the following document: (i) Form GST ARA-01 (ii) Annexure I & II – Statement of relevant facts having a bearing on the question raised (iii) Copy of Challan evidencing payment of application fee of ₹ 10,000/-. IV. Mr. Sammarath, Director, have appeared for personal hearing on 27-01-2018 and explained the case, as under : 1. These ventilators are powered by the wind to give effective ventilation for industries, warehouses etc. They function with the flow of wind. A little bit of wind will be enough for the turbo ventilator to rotate. The faster the wind, the faster the turbine will rotate and exhaust the heat, smoke, fumes, humidity etc. 2. These ventilators need not be powered by electricity. As the wind approaches and strikes the ventilator, it jumps, creating an area of low pressure on the leeward side of the turbine. This low pressure zone is fed by drawing air from the turbine, causing a continuous extraction of air from the bu
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converts the energy of wind into rotational energy by means of vanes called sails or blades. Wind energy is replenishable with unlimited supply. 7. Windmill is a device which converts the kinetic energy in the wind into rotational energy, which in turn can perform many useful functions like generating electricity or mechanical energy. The essential function of a windmill is to convert wind energy or wind power into rotational movement or rotational energy. 8. Traditionally windmills were mostly used to mill grain, pump water or both. The majority of modern windmills take the form of wind turbines used to generate electricity or wind pumps used to pump water either for land irrigation or to extract ground water. However, the rotational movement of the shaft can be utilized to perform any useful function with the rotating shaft and new functions can be invented and added. Accordingly, wind turbine ventilators or generators are developed. 9. In this ventilator, mechanics involved in the a
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edule, classification of Goods shall be governed by certain principles laid down therein. As per these general rules for interpretation, the heading which provides the most specific description shall be preferred to headings providing a more general description. 2. In the present case the classification to be decided is for Roof Ventilators . The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff as adopted by GST. In the Notification No. 41/2017 – Central Tax (Rate), dt. 14-11-2017 issued by Central Board of Excise and Customs and G.O.Ms No. 250, Revenue (CT-II) Department, Dt. 21-11-2017, issued by Government of Telangana, the rate of
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