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2021 (12) TMI 32 - AAR - GSTSeeking rectification of mistake in the original ruling - error apparent on the face of record or not - Classification 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 - rate of tax - N/N. 1/2017-Central Tax (Rate). dated 28-6-2017 - HELD THAT:- In respect of the question asked as per the clarification circular No.155/11/2021-GST dated 17.06.2021 issued by The CBIC. New Delhi we hold that the “Sprinklers: drip irrigation system including laterals (pipes to he used solely with sprinklers/drip irrigation system)/parts to he used solely or principally with sprinklers or irrigation system:- as classifiable under chapter heading /tariff item No. 8424 and under entry No.195B of Schedule II of Notification No. 01/2017 Central Tax(Rate) dated 28.06.2017 and corresponding notification under SGST as amended, shall attract GST rate 12% (6% CGST and 6% SGST), evan if supplied separately. However. any part of general use, which gets classified in a heading other than 8424. in terms of Section Note and Chapter Notes to HSN. shall attract GST as applicable to the respective heading. The original ruling is rectified.
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