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Air Circulation Fans Supplied To Poultry House For Providing Ventilation To Livestock Attracts 18% GST: Gujarat AAR

Mariya Paliwala
26 May 2022 3:30 AM GMT
Air Circulation Fans Supplied To Poultry House For Providing Ventilation To Livestock Attracts 18% GST: Gujarat AAR
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The Gujarat Authority of Advance Ruling (AAR)consisting of Arun Richard and Atul Mehta has ruled that the 18% GST is payable on air circulation fans supplied to poultry houses for the purpose of providing ventilation to livestock.

The applicant, M/s. Star Enterprise is in the business of supplying air circulation fans mainly to poultry houses for the purpose of providing ventilation to livestock, and few fans are supplied to industry.

The applicant has sought the advance ruling on the GST rate applicable on fans (HSN-84145930) used in poultry houses for the purpose of air circulation.

The AAR noted that the applicant supplies industrial grade fans. The electric motors of these fans have an output exceeding 125 W. The industrial fans attracted 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," the AAR said.

Applicant's Name: M/s. Naimunnisha Nadeali Saiyed (legal name M/s. Star Enterprise)

Citation: GUJ/GAAR/R/2022/32

Dated: 13.05.2022

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