Classification of goods— In the instant case, the applicant seeks ruling on GST rate of Air Circulation Fans supplied mainly to Poultry House for the purpose of providing ventilation to live stock and that few fans are supplied in Industry.
Question on which Advance Ruling sought.
Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation?
From the specifications submitted by the applicant, these fans are Industrial fans, attracting HSN 84145930. 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.
Held that— GST rate of said Industrial fans is 18%.