The Authority for Advance Rulings (AAR) Gujarat bench has held that 18% GST is applicable on theFans used in Poultry House for the purpose of Air circulation.
The applicant, M/s. Star Enterprise, seeks Ruling on GST rate of Air Circulation Fans supplied mainly to Poultry House for the purpose of providing ventilation to livestock and that few fans are supplied in Industry. The applicant has submitted the technical Specification of Products, a Sales Invoice and a brochure in support of their claim.
State Member Atul Mehta and Central Member Arun Richard from the submitted brochure, observed that “the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor of these fans have an output exceeding 125 W. We find these fans are Industrial fans, attracting 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.”
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