2024-VIL-63-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR – Manufacture of not - Classification of activity of insulating of bare M.S. Pipes provided by the customers on job work basis – Whether the activity of insulating of bare M.S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under clause (iv) of Sr. No. 26 or under Sr. No. 27 of notification No. 11/2017-CT (Rate) dated 28.6.2017 - applicant case that the services provided by them are amounting to manufacture but not covered by Sr. No. 26 [heading 9988] of the Notification No. 11/2017-CT (Rate) dated 28.6.2017 but same is covered under Sr. No. 27 [heading 9989] and is chargeable to 18% GST – HELD – The chapter note 5 was added to chapter 73 [Articles of Iron or Steel], of the Central Excise Tariff Act, 1985, w.e.f. 14.5.2023 to read “5. In relation to the pipes & tubes of headings 7304, 7305 and 7306, the process of coating with cement or polyethylene or other plastic materials shall amount to ‘manufacture’” - However, this chapter note does not find a mention in the Customs Tariff Act, 1975, which is adopted for classification under GST, in terms of explanation (iii) of notification No. 1/2017-CT (Rate) dated 28.6.2017. Hence, the claim of the applicant that the activity performed, amounts to manufacture, is not tenable and therefore, rejected - The activity of insulating of bare M.S. Pipes provided by the registered customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under clause (id) of Sr. No. 26 of Notification No. 11/2017-CT (Rate) dated 28.6.2017 under the heading 9988. Further, it would be classifiable under clause (iv) of Sr. No. 26 of notification No. 11/2017-CT (Rate) dated 28.6.2017 in respect of similar service provided on goods belonging to unregistered persons – Ordered accordingly
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