In Re: M\/s. Taraltec Solutions Pvt. Ltd.
GST
2019 (3) TMI 433 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – 2019 (23) G. S. T. L. 392 (App. A. A. R. – GST), [2019] 70 G S.T.R. 347 (AAAR)
APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – AAAR
Dated:- 4-2-2019
MAH\/AAAR\/SS-RJ\/16\/2018-19
GST
SMT. SUNGITA SHARMA, AND SHRI RAJIV JALOTA, MEMBER
\nPROCEEDINGS
\n(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
\nAt the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
\nThe present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinaf<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nly be used in the Bore well hand pumps, it merits classification in HSN Heading No. 8413, sub-heading no. 8413 91- as “Hand Pumps and parts thereof”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed a reasonable opportunity to be heard before passing the impugned ruling. This is denial of natural justice to them. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for the purpose of purifying and disinfecting the water by killing the microbes in the water from the bore well hand pump and motorized water-lines, thus eliminating the water borne diseases. Thus, it can be clearly seen that the impugned product is not fitted with the hand pumps at the time of manufacturing of the hand pumps, rather it is retrofitted with the hand pumps with the purpose different from the hand pumps whose main function is to draw the underground water from the bore well whereas the primary function of the impugned product is to purify the water. Thus, the impugned product is not an essential part of the hand pumps because hand pump can function even without the impugned product. Rather it can be construed as accessory fitted to the hand pumps having the characteristics of the water purifier which adds to the value of the product- in this case, water- obtained from the main equipment\/machines- in the instant case, the Hand Pump. Thus, the impugned product is in no way <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Taraltec Solutions Pvt. Ltd.GST2019 (3) TMI 433 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – 2019 (23) G. S. T. L. 392 (App. A. A. R. – GST), [2019] 70 G S.T.R. 347 (AAAR)APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – AAARDated:- 4-2-2019MAH\/AAAR\/SS-RJ\/16\/2018-19 GSTSMT. SUNGITA SHARMA, AND SHRI RAJIV JALOTA, MEMBER PROCEEDINGS (under … Continue reading “In Re: M\/s. Taraltec Solutions 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-17200","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17200","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=17200"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17200\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nF. The Appellant had filed an application before the Advance Ruling Authority, seeking the clarification regarding classification of the 'Reactor'. However, the Advance Ruling Authority rejected the application filed by M\/s. Taraltec Solutions Private Limited wherein they had advocated to classify this Reactor manufactured by them under the HSN 8413 91 instead of the HSN 8421 21 90 which is subject to 18% GST i.e. (CGST 9% + SGST 9%).
\nI. Aggrieved by this Order, the Appellant have filed the present appeal. on the grounds expatiated here-in-under:-
\nGROUNDS OF APPEAL
\n1. The Appellant's contentions remain the same as were made before the Advance Ruling Authority.
\n2. In paragraph 3 of the Advance Ruling under “contention of the concerned officer”, it is mentioned that – fit is found that applicant has not submitted any mater<\/p>\n
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\n6. They submitted that they had time and again stated, and hereby reiterate that their product is meant for poor masses of rural India located in villages. It has utility only for hand pumps for water dispensing. They further submitted that their product in question is of no use without being fitted in hand pump to purify water that is consumed by the village folks. Also they submitted that their product has acclaimed honour from various state govts. and also from the Prime Minister's Office in India for being innovative product to be used by the general masses.
\n7. Hence they prayed before this authority to set aside the impugned Advance Ruling No. GST-ARA-47\/2017-18\/B-54 dated 22.06.2018 = 2018 (10) TMI 682 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA and classify the product in question under the sub-heading 8413 91.
\nPersonal Hearing
\n8. A personal hearing in t<\/p>\n
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