In Re : M\/s. Sammarth Overseas & Credits Pvt. Ltd
GST
2018 (6) TMI 427 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 370 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – AAR
Dated:- 5-2-2018
A. R. Com\/2\/2017 – TSAAR Order No. 1\/2018
GST
Sri J. Laxminarayana, Additional Commissioner (State Tax) And Sri V. Srinivas, IRS, Joint Commissioner (Central Tax)
\nRULING
\nUnder Section 100(1) of the CGST\/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
\nI. M\/s. Sammarth Overseas & Credits Pvt. Ltd., Sanathnagar, Hyderabad, (GSTIN No. 36AAGCS9604PIZ0) has filed an application and sought advance ruling on the following issues under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST\/TGST Rules, 2017.
\nII. Issue to be decided:
\n (i) Classification of Goods- “Roof V<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n continuous extraction of air from the building. As the turbine rotates, the centripetal forces associated with the rotation fling air outwards from the tips of the vanes. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , Dt. 21-11-2017, issued by Government of Telangana, the rate of GST on Roof Ventilators is as under :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re : M\/s. Sammarth Overseas & Credits Pvt. LtdGST2018 (6) TMI 427 – AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – 2018 (13) G. S. T. L. 370 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA – AARDated:- 5-2-2018A. R. Com\/2\/2017 – TSAAR Order No. 1\/2018GSTSri J. Laxminarayana, Additional Commissioner (State Tax) And Sri … Continue reading “In Re : M\/s. Sammarth Overseas & Credits Pvt. Ltd”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12084","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12084"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12084\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n 3. The windmill's only source of energy is derived from the wind. It is the same as the wind turbine ventilator. The wind turns the blades which spin a shaft, in turn, prompt a generator to produce electricity. These blades are connected to a generator, sometimes through a gearbox and sometimes directly. In both the cases, the wind produces the mechanical energy. Depending on wind speed, most modern turbines can operate at speeds from as little as 4 meters per second to as much as 15 mps as the wind turbine ventilators.
\n 4. The wind turbine ventilators work on the very same principle of windmill. The mechanical power generated is due to wind flow.
\n 5. These run on free wind power and hence it is zero running power cost. It can be installed anywhere as it runs on wind power. These save electricity required for coo<\/p>\n
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\n 9. In this ventilator, mechanics involved in the air movement are very simple. The hot air inside the shed tends to rise up. When the device rotates, it sucks out hot air, thereby creating a low pressure area in the structure and forcing movement of fresh air through doors and windows inside the structure. This is a continuous process throughout the day.
\n 10. Appellant therefore submits that these roof ventilators are windmills and hence requested the Advance Ruling Authority to issue Ruling and clarification, holding that roof \/ wind turbine ventilators fall under Entry 234 in the I Schedule to the Notification No.1\/2017 Central (rate) dated 28.6.2017 for the purpose of levy of CGST, SGST and IGST.
\nV. The issue has been examined with reference to the provisions of the CGST\/TGST Act, 2017 and the Rules made there under and the notifications issued till date; and the Advance Ruling is given as under:-
\n 1. As per the Rules for Interpretation of Customs tariff as made applicable t<\/p>\n
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\nNotification No. 41\/2017 – Central Tax (Rate)
\n(G.O.Ms No. 250, Revenue (CT-II) Department, Dt. 21-11-2017)
\nSl. No.
\nChapter \/ Heading \/ Sub-heading \/ Tariff item
\nDescription of Goods
\nRate
\n317B Sch-III of notification 1\/2017 – Central Tax (Rate)
\n8414
\nAir or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]”;
\nCGST 9% + TGST 9%
\n
\nAs seen from the above, Roof Ventilators falls under Schedule-III of Notification No. 1\/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%) w.e.f. 15-11-2017.
\nThe application filed by M\/s Sammarth Overseas & Credits Pvt. Ltd., is disposed accordingly.
Case laws, Decisions, Judgements, Orders<\/p>\n
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