In Re : M\/s. Rapid Electrodes Pvt. Ltd.
GST
2018 (6) TMI 703 – AUTHORITY FOR ADVANCE RULING, GUJARAT – [2018] 2 GSTL (AAR) 94 (AAR)
AUTHORITY FOR ADVANCE RULING, GUJARAT – AAR
Dated:- 20-3-2018
ADVANCE RULING NO. GUJ\/GAAR\/R\/2018\/5 (IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2017-18\/AR\/12)
GST
R. B. Mankodi Member And G. C. Jain Member
\nFor the Applicant : Shri Rajesh Brahmkshatriya, CTP
\nRULING
\nThe applicant, M\/s. Rapid Electrodes Pvt. Ltd., has submitted that the Company is carrying out manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of 'Earthing Products' for electrical and electronic equipments, used for earthing purpose in industries, common buildings and other places. The materials required for manufacturing of 'Earthing Products' consists of Mild Steel (MS) and Stainless Steel (SS), in solid rods and pipes of various sizes. The applicant is also carrying on business in Back Fill Compound (BFC). The applicant manufac<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate, Surat. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with thickness meter and after inspection, the apparatus is cleaned and packed for dispatch. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vendor requirements. After mixing, the mixed product is filled in fresh plastic bags of 25 kg each and is ready for dispatch. The applicant has opined that the said product may be classifiable under Heading 2508 or 2805. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re : M\/s. Rapid Electrodes Pvt. Ltd.GST2018 (6) TMI 703 – AUTHORITY FOR ADVANCE RULING, GUJARAT – [2018] 2 GSTL (AAR) 94 (AAR)AUTHORITY FOR ADVANCE RULING, GUJARAT – AARDated:- 20-3-2018ADVANCE RULING NO. GUJ\/GAAR\/R\/2018\/5 (IN APPLICATION NO. Advance Ruling\/SGST&CGST\/2017-18\/AR\/12) GSTR. B. Mankodi Member And G. C. Jain Member For the Applicant : Shri Rajesh Brahmkshatriya, … Continue reading “In Re : M\/s. Rapid Electrodes 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-12207","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12207","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=12207"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12207\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5.1 In respect of the product 'Lightning Arrester', it has been submitted by the applicant that the inputs for this product are Solid Iron Rods and Iron Strip, which are inspected for any damages, cut to sizes and machined on lathe machine for proper dimensions. The base of Lightning Arrester is fabricated and made so that the rod with other fitment fits with it. After inspection, the apparatus is sent for Electroplating of either Zinc or Copper as per vendor requirements. The coating thickness is measured with thickness meter and after inspection, the apparatus is cleaned and packed for dispatch.
\n5.2 We observe that the Tariff Heading 8535 covers the products 'Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts”. Thus, the product '<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6.2 It is observed from the manufacturing process and the submissions of the applicant that the product 'Earthing Pipe' is specifically processed to make usable solely and principally for lightning arrester system and it is placed below ground level and connected with the Lightning Arrester system. We observe that 'parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537' are covered under Tariff Heading 8538. Accordingly, the product 'Earthing Pipe' merit classification under Tariff Heading 8538.
\n7.1 It has been submitted that inputs for manufacturing product 'Solid Rod Earthing' is Solid Iron Rod, which is inspected for any damages and cut into different sizes as per vendor requirements. Thereafter, in one end, the terminal is made by machining on milling machine and lathe machine, then connection hole is drilled for connection. The other end is proces<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8.2 It is observed that the product 'Back Fill Compound' is prepared by mixing Bentonite Powder, Wood Charcoal Powder and Graphite Powder. Tariff Heading 3824 covers 'Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included'. Accordingly, the product 'Back Fill Compound' merit classification under Tariff Heading 3824.
\n8.3 It is further observed that Tariff Heading 2508 covers 'Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not clacined; mullite; chamotte or dinas earths. Bentonite (Crore or other – including processed and ground) is covered under Tar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n