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2019 (5) TMI 1040 - AAR - GSTClassification of goods - rate of tax - items made of vulcanized rubber like Rubber Ring/ GASKET/ Seal, Rubber Foot Batten Washer and Rubber Grommets - whether classified under the heading 4016 are taxable as specific rubber items having a GST rate of 18% or as components of sprinkler/ Drip irrigation system having a tax rate of 12% under heading 84249000? HELD THAT:- While going through the Entry No. 195B of Schedule II of Notification No.01/2017 dated 28.06.2017 read with Circular number 81/55/2018-GST dated 31st December, 2018, it is observes that the Sprinkler Irrigation System/ drip irrigation system including laterals only will be covered under the said notification and attract GST @12%. If individual rubber parts of the Sprinkler Irrigation System/drip irrigation system are supplied separately viz. Rubber Ring/ Gasket/ Seal, Rubber Foot Batten Washer and Rubber Grommets, will not be covered under Entry No. 195B of Schedule II of Notification No. 01/2017 dated 28.06.2017. Even otherwise also rubber parts will be classifiable under chapter heading 4016. The goods manufactured and supplied by the applicant viz. Rubber Ring/ Gasket/ Seal, Rubber Foot Batten Washer and Rubber Grommets are classifiable under Chapter Heading 4016 and attract GST@ 18% (CGST 9% + SGST 9%).
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