TMI Blog2019 (5) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... 31st December, 2018, we observe that the Sprinkler Irrigation System including laterals only will be covered under the said notification and attract GST @ 12% - If individual metal parts of the Sprinkler Irrigation System/ drip irrigation system are supplied separately viz. Latch Clamp, C- Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. will not be covered under Entry No. 195B of Schedule II of Notification No. 01/2017 dated 28.06.2017. - AAR No. RAJ/AAR/2019-20/03 - - - Dated:- 16-4-2019 - J.P. MEENA AND HEMANT JAIN, MEMBER Present for the Applicant:- Shri Prashant Sharma (Autorised Representative) Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drip irrigation equipment. c. The manufactured/ Traded goods are sold to entities manufacturing sprinkler systems, Sprinkler Parts, Traders and consumers using sprinkler system as a part to be used in their sprinkler system. d. Entry No.195B of Schedule II of notification no.01/2017 dated 28.06.2017 as inserted vide notification no. 06/2018 dated 25.01.2018 covers vide Chapter/ heading/ Sub- heading/ Tariff item 8424 [Sprinklers; drip irrigation system including Laterals] having overall GST @12% (6% CGST and 6% SGST). e. Circular number 81/55/2018-GST dt.31 st December 2018 has been issued as a clarification regarding GST tax rate for Sprinkler and Drip irrigation System including laterals and vide sr.no.4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2019 that items mentioned by the applicant fall under the heading 84249000 as components of Sprinkler/ Drip irrigation, and should be taxable at the rate of 12%. 5. FINDINGS, ANALYSIS CONCLUSION: a. We observe that the applicant is engaged in the supply of metal components of sprinkler system used in agriculture / irrigation. b. Sprinkler Irrigation System mainly consists of the following components:- (i) A pump unit (ii) Tubings- mains and laterals (iii) Sprinkler head (iv) Other Components and accessories. Pumping Unit: Sprinkler irrigation systems distribute water by spraying it over the fields. The water is pumped under pressure to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below:- 4. Therefore, the term sprinklers , in the said entry 195B, covers sprinkler irrigation system. Accordingly, sprinkler system consisting of nozzles, lateral and other components would attract 12% GST rate. e. 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, we observe that the Sprinkler Irrigation System including laterals only will be covered under the said notification and attract GST @ 12%. f. If individual metal parts of the Sprinkler Irrigation System/ drip irrigation system are supplied separately viz. Latch Clamp, C- Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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