Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2019 (5) TMI 1039

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 lies before the Appellate Authority for Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ler 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.31st 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 the circular it has been stated: Therefore, the term sprinklers , in the said entry 195B, covers sprinkler irrigation system. Accordin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 the fields by pumping unit. Tubing's: (Mains and laterals): The tubing's consist of mainline, and laterals Main line conveys water from the source and distributes it to the laterals which in turn supply water to the sprinklers. Generally they are light in weight so that they can be switched easily from on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||