Order date: 28 September 2022

Key Pointers- 

• The petitioner, M/s Kirloskar Oil Engines Ltd, has submitted that it is engaged in manufacturing of Pump Set and Diesel Engine at Rajkot plant and intend to sale. It was submitted that in the GST Tarif  HTP kirloskar Power Sprayer being Mechanical Sprayer is classified @ 12% with Tariff Heading 8424 in the Notification No. 11/201 7-CT (Rate) dated 28-6-2017 as amended vide Not. No. 6/2018-CT (Rate) dated 25-6-208 at Entry No.195B. 
• However, agriculture and horticulture sprayer is classified (@18% GST. 
• Also, it was submitted that this Mechanical Sprayer is used in agriculture as well as in other fields to spray the pesticide and other liquid. 
• Issue involved here is whether HTP kirloskar Power Sprayer is classified under 12% with Tariff Heading 8424? 
• The Hon’ble High Court observed that referring to the Chapter Head 8424 of the GST Tariff and as per the applicant's submission the said power sprayer is suitable to spray pesticides and insecticides for pest control in Guava, Grapes, Mango, Coconut, Banana, Papaya. Pomegranate and Chikku. 
• Hence, HTP Kirloskar Power Sprayer is classifiable under HSN 8424 89 90, taxable @18%.