In Re: M/s. Aristoplast Products Pvt. Ltd.
GST
2019 (2) TMI 1006 – AUTHORITY FOR ADVANCE RULING, DAMAN, DIU AND DADAR AND NAGAR HAVELI – 2019 (22) G. S. T. L. 139 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, DAMAN, DIU AND DADAR AND NAGAR HAVELI – AAR
Dated:- 11-12-2018
AR-04-05/AR/DMN-Silvassa/2018
GST
SHRI SATISH KUMAR AND CHARMIE KAMAL PAREKH, MEMBER
N.B: This copy is granted free of charge for the private use of the person to whom it is issued.
1. Any person deeming himself aggrieved by this Advance Ruling may appeal against the Ruling before the Appellate Authority for Advance Ruling in terms of Section 100 of the Central Goods and Service Tax Act, 2017. Such appeal shall be done within 30 days from the date of the communication of the order. The appeal papers shall bear fee of Rs. 10,000/- as provided under Rule 106(1) of CGST Rules, 2017.
2. The appeal should be filed in Form GST ARA-02, prescribed under sub rule (1) of the Rule 106 & GST ARA-03 Of the
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this order can prefer an appeal before the appellate Authority for Advance Ruling Daman.
Sr.No.
Particulars
Details
Remarks.
1.
Name and address of the applicant
M/s. AristopIast Products Pvt Ltd, Survey No 45/2-8, Vapi Daman main road, Dabhel Nani Daman
2.
GSTIN
25MMCA5352J1Zl
3.
Date of Form ARA-01
12/24.09.2018
4.
Date of personal hearing
10.12.2018
5.
Applicant represented by
Shri Kaushik D. Nahar
6.
Jurisdictional authority Centre
CGST, Daman
7.
Jurisdictional authority UT
UTGST Daman & Diu
8.
Details of Fee payment
Challan Identification Number (CIN) -HDFC 18082500001058 Date – 13.08.2018, HDFC 18112500004128, Date -26.11.2018, HDFC 18072500001823 Date -17.07.2018 & HDFC 18092500004609 Date – 27.09.2018
5000+5000 = 10,000/. 5000+5000 = 10,000/-
M/s. Aristoplast Products Pvt.Ltd., Survey No 45/2-8, Vapi Daman Main Road, Dabhel, Nani Daman – 396210, having GSTIN Number 25AAMCA5352J1
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ed fee amounting to Rs. 5,000/- for Central GST and Rs. 5,000/- for UT GST vide Challan Identification Number (CIN) HDFC 18072500001823 Date -17.07.2018 & HDFC 18092500004609 Date – 27.09.2018.
3. The issue was forwarded to the jurisdictional AC for verification in the above two applications. The JAC vide their letter issued from F.No. Div-I/Misc./CGST/1/2018-19/1191 dtd 05.12.2018 have replied that the Description of Goods and HSN code, mentioned in Tariff of the above product, is as under:-
Name of Product manufactured
HSN Code
Rate of GST
Description of Goods
Broom Sticks
9603
18%
Brushes (including brushes constituting parts of machines, appliances or vehicle), hand operated mechanical floor sweepers, not motorized, mops and feather dusters, prepared knots and tufts for broom or brush making paint pads and rollers, squeegees (other than rollers squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together with or without handles
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of their products viz- Sprayers and Broomsticks made of plastics. They submitted that in both the cases they are paying GST @18% & 5% respectively as per the tariff rate, which in their opinion falls in the above rate brackets. They however, seek the order of the AAR in the above case. Shri Nahar also submitted that apart from the documents they have also submitted pictures of the products along with their applications. He further submitted that they have nothing to add more.
5. Discussion and Findings
In the present case there are different applications for the different products. The applicant has paid separate fee in each case for the Advance Ruling for these two products.
Now we, the members of Advance Ruling have to decide-
1. The Correct HSN code for the Broom Stick made of plastics and applicable rate of tax
2. The correct HSN Code of Sprayers made of Plastics and applicable rate of tax.
6. First of all we take the product Broom Sticks for discussion of the correct clas
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aint Pads And Rollers; Squeegees (other than roller squeegees).
6.2.1 Therefore, it is very much clear from the reading of the main heading that the major heading for the classification of the plastics broom-stick is 9603.
6.3 We note that there are separate classification :- one for Broom-sticks made from twigs or other vegetables materials and second category which is not made from twigs or vegetable materials. Since the product in question i.e. Broom-Sticks is made from plastics, hence, it is very much clear that it should be classified as Brooms other than brooms consisting of twigs or other vegetable materials bound together , with or without handle. Thus brooms made from plastics are other than brooms classifiable under heading 96031000. Therefore, we held that the correct classification of the Plastic Broom-Stick is under heading 96032900 and classifiable as “Others”.
6.3.1 Hence, the product Plastics Broom-Stick is eligible for concessional rate of tax vide Notification No.
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see. On going through the picture of the product, we find that the product is a plastic made handy container for storing liquid which is fitted with hand operated sprayers. It appears that the product is claimed for classification under the heading of Sprinkle which do not qualify because sprinkle is an irrigation systems installed in field under which water is flown through pipes and rotating of Sprinkles made the water pour surroundings area. Further the product in question is neither drip irrigation system nor other equipments.
Since the said product not falls under the category of sprinkle or drip irrigation system, hence, GST rate (6%+6%) 12% which is for the said irrigation system, is not applicable in their case of sprayers.
7.3 Now, we discuss the product Sprayer. Sprayer is a device used to spray a liquid. The sprayers are commonly used for projection of water, weed killers, crop performance materials, pest maintenance chemicals, as well as manufacturing and production line
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