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

The Gujarat Authority of Advance Ruling 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. 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 used in poultry houses for the purpose of air circulation. The electric motors of these fans have an output exceeding 125 W. The industrial fans attracted HSN 84145930.