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2019 (5) TMI 1039

ers and drip irrigation system but sold in isolation as parts and not as a complete system - whether classified under the heading 8424? - rate of tax when such components/ parts when sold separately and not as a part of the sprinkler/ drip irrigation. 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, 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 .....

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ous types of Sprinkler/ drip irrigation system. b. The Latch Clamp, C-CIamp and Foot Batten are made of Iron Sheets, Riser pipe is made of GI Pipe, Aluminum Rivets are made of aluminum wire and Mini Sprinkler Rod is made of Iron Rod and are designed and shaped that these can be used only in sprinkler/ 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 irrigati .....

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t the earliest. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Assistant Commissioner, Circle-I, SGST and Commercial Taxes, Jaipur) has submitted vide letter dated 26.03.2019 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 syst .....

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ts 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 Sprinkler Rod etc. will not be covered under Entry No. 195B of Schedule II of Notification No. 01/2017 dated 28.06.2017. 6. In view of the foregoing, we rule as follows:- RULING The metal parts manufactured and supplied by .....

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