CNG Dispenser manufactured and supplied by the Applicant is covered under Chapter Heading 8413 11 of the GST Tariff, it is not covered under in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended.
Classification of Goods- In the instant case, the applicant is seeking an advance ruling in respect of the following questions. Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended and corresponding notification issued under integrated GST and State GST Act. We find that Chapter Heading 8413 11 of the GST Tariff covers “Pumps for dispensing fuel or lubricants of the type used in filling stations or garages”. The impugned product is designed to dispense fuel, in this case CNG, which are used in filling stations, and acts as a pump which causes CNG, a gas, to move from one place to another. Thus the impugned product can be said to be a type of pump which are used for dispensing fuel and are therefore classifiable under HSN 8413 11 91 of the GST Tariff. Held that- The CNG Dispenser is covered under Chapter Heading 8413 I 1 of the GST Tariff, it is not covered under in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended as the impugned product cannot be classified under Chapter 90.32 of the GST Tariff.
CNG Dispenser manufactured and supplied by the Applicant is covered under Chapter Heading 8413 11 of the GST Tariff, it is not covered under in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended.
Classification of Goods- In the instant case, the applicant is seeking an advance ruling in respect of the following questions. Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended and corresponding notification issued under integrated GST and State GST Act. We find that Chapter Heading 8413 11 of the GST Tariff covers “Pumps for dispensing fuel or lubricants of the type used in filling stations or garages”. The impugned product is designed to dispense fuel, in this case CNG, which are used in filling stations, and acts as a pump which causes CNG, a gas, to move from one place to another. Thus the impugned product can be said to be a type of pump which are used for dispensing fuel and are therefore classifiable under HSN 8413 11 91 of the GST Tariff. Held that- The CNG Dispenser is covered under Chapter Heading 8413 I 1 of the GST Tariff, it is not covered under in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended as the impugned product cannot be classified under Chapter 90.32 of the GST Tariff.