Classification of goods— In the instantt case, the applicant has submitted that it is engaged in manufacturing of Pump Set and Diesel Engine at Rajkot plant and intend to sale. It is submitted that in the GST Tariff Mechanical Sprayer is classified @12% with Tariff Heading 8424 in the Notification No. 11/2017-CT (Rate). However, agriculture and horticulture sprayer is classified @18% GST.

It is submitted that the applicant procuring HTP sprayer from importers or domestic manufactures like Aspee, Mumbai and engines from other vendor to manufacture HTP Kirloskar Power Sprayer set at Rajkot Plant. The complete HTP Sprayer set is packed in a carton box and sold through dealer network.

Question on which Advance Ruling sought:

(1) What is the 8 digit HSN and GST tax rate of HTP kirloskar Power Sprayer (engine driven).

CBIC has clarified that Mechanical Appliances whether or not hand operated for projecting, dispersing or spraying liquids attracted GST @18% [Sr. No. 325 of Schedule III]. The applicant goods are Mechanical Appliances which is used in dispersing and spraying the liquids in various fields as per the requirements.

It can therefore be concluded that the product ‘HTP kirloskar Power Sprayer’ merit classification under HSN 8424 89 90 and covered under Entry No. 325 of Schedule -III of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 and attract GST tax rate 18% (9% SGST + 9% CGST).

Held that— The 8 digit HSN code of product ‘HTP kirloskar Power Sprayer’ is 8424 89 90.  GST Tax rate on goods viz. HTP kirloskar Power Sprayer’ would be 18%