Classification of goods— In the instant case, the present appeal has been filed against the Advance Ruling order.

The appellant has applied for Advance Ruling for determining the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’.

The appellant has submitted that these manually operated machine are used by the farmer in agriculture to cover, coat and treating chemicals on seeds before sowing and falls under HSN 8201 and attract Nil rate of GST. They further submitted that other manufacturers of similar kinds of machines of power operated are charging 5% GST under HS code 84371000.

The Gujarat Authority for Advance Ruling vide its order ruled that “Seed dressing, coating and treating drum machine is classified at HSN 84368090 tariff item and liable to GST at 12%

Aggrieved by the aforesaid advance ruling, the appellant has filed the present appeal.

The main issue to be decided here is the classification of the product viz. “Agricultural manually hand operated Seed dressing, Coating and Treating drum” and to decide applicable rate of GST on the same.

The appellant’s product viz. manually hand operated seed dressing, coating and treating drum is covered within the description provided under the HSN Code 8436. The appellant’s product in its use as well as its function is as described under the said HSN code. Therefore, we find that the GAAR has correctly classified the product in question under Chapter Heading 8436 and tariff item 8436 80 90.

Held that— This authority reject the appeal filed by appellant and uphold the Advance Ruling order passed by Gujarat Authority for Advance Ruling.