18% GST APPLICABLE ON FANS USED IN POULTRY HOUSE FOR AIR CIRCULATION- (GST AAR GUJARAT)
GUJRAT AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Name: – Naimunnisha Nadeali Saiyed (Star Enterprise)-GST AAR Gujarat
Advance Ruling No. GUJ/GAAR/R/2022/32
Date of Judgement/Order: 13th May 2022
FINDINGS
We have carefully studied the submissions before us. We find from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor of these fans have an output exceeding 125 W. We find these fans are Industrial fans, attracting HSN 84145930. We find that with effect from 15-11-17, these industrial fans are liable to CGST at 9% vide Sr no. 317B to Schedule III of Notification 1/2017-CT(R) dated 28-6-17.
Contents
18% GST APPLICABLE ON FANS USED IN POULTRY HOUSE FOR AIR CIRCULATION- (GST AAR GUJARAT)GUJRAT AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAXCase Name: – Naimunnisha Nadeali Saiyed (Star Enterprise)-GST AAR GujaratAdvance Ruling No. GUJ/GAAR/R/2022/32 Date of Judgement/Order: 13th May 2022FINDINGSPass the Ruling
Pass the Ruling
GST rate of said Industrial fans is 18%. (CGST9% & SGST9%)
