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2021 (12) TMI 30 - AAR - GSTClassification of goods - sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories - to be classified under HSN 8424 or not - applicable tax rate is 12% or not - applicability of notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 - HELD THAT:- In the circular dated 31.12.2018, It has been discussed there under how the said entry 195 B was inserted in the Notification No. 01/2017 from 25.01.2018 and it is specifically mentioned therein that the issue of GST rate on micro irrigation including drip irrigation system, including laterals the GST Council recommended 12% GST rate on micro irrigation system, namely, sprinklers, drip irrigation system, including laterals. Accordingly, the said entry 195B was inserted in the notification No. 1/2017-Central Tax (Rate). Hence, as per the CBIC vide the said circular dated 31.12.2018 has clearly clarified the matter that the term “sprinklers”, in the said entry 195B, covers sprinkler irrigation system. Sprinklers; drip irrigation system Including laterals; which covers sprinkler irrigation system, falling under Chapter heading /tariff item No. 8424 shall attract GST rate 12% (6% CGST and 6% SGST). Further, laterals/parts used solely or principally with sprinklers or drip Irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately.
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