2019 (2) TMI 1006 – AUTHORITY FOR ADVANCE RULING, DAMAN, DIU AND DADAR AND NAGAR HAVELI – TMI – Classification of goods – Broom Stick made of plastics – Sprayers made of Plastics – applicable rate of tax – Held that:- Broom stick is a cleaning tool consisting of usually stiff fibres (made of materials such as plastic) attached to, and roughly parallel to, a cylindrical handle, The broomstick is thus a variety of brush with a long handle. It is commonly used in combination with a dustpan for cleaning floors etc. – 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.
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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 96031
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The correct rate of GST for the product in question is (9% CGST+9% UTGST) 18%. – AR-04-05/AR/DMN-Silvassa/2018 Dated:- 11-12-2018 – 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 ₹ 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 Central Goods and Service Tax Rules, 2017, as the case may be, duly signed by the person specified in sub rule4 (3) (a&b) of the Rule 106. 3. The appeal including the statement of facts
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cts 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 25AAMCA5352J1Zl, is engaged in the manufacturing of Broom Stick made of Plastics, Sprayers and other products made of plastics etc. They have made application for seeking Advance Ruling first application on 12.09.2018 under advance Ruling was made for deciding the correct classification of
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on 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] other than 96031000] Sprayer 8424 18% Mechanical appliances (whether or not hand-operated) for projecting dispersing or spraying liquids or powders, spray guns and similar appliances, steam or send blasting machines and similar jet projecting machines [other than fir
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n 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 classification. It is in the interest of justice to discuss the nature of product in question and its use. As per the evidence available before us, the product in question Broom Stick is made of Plastics. In the present case the applicant has requested for the determination of the
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or 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. 1/2017-CT(rate) dtd 28.06.2017 i.e. 5% IGST or 2.5% CGST + 2.5 UTGST. 7. Now we discuss the applicable GST rate and the correct classification of the second product in question. We note that the applicant have submitted a picture of their product taken on plain paper and have describe
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kle 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 ingredients. In agriculture, a sprayer is a piece of equipment that is used to apply herbicides, pesticides, and fertilizers on agricultural crops. Hence, we are of the view that Sprayers are different from irrigation systems. 7.3.1 Hence, we unanimously find that the product of the applicant is
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