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2019 (5) TMI 1040

..... 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 .....

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..... ing of rubber parts of sprinkler system & drip irrigation system used in agriculture irrigation. The parts comprise of Rubber Ring/ Gasket/ Seal, Rubber Foot Batten Washer and Rubber Grommets which are exclusively made for use and to fit only in various types of Sprinkler/drip irrigation system and have no other use. These parts are designed and shaped that these can be used only in sprinkler/ drip irrigation equipment. b. The Rubber Ring/ Gasket/ Seal, Rubber Foot Batten Washer and Rubber Grommets are made of Vulcanized Rubber and have no other use. These parts 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 syste .....

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..... ed in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016). 2. OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Considering Note No. 1, 2, 3 of Section XVI and Note No. 2 of Chapter 84, whether based on rules of interpretation of HS codes, the items made of vulcanized rubber like Rubber Ring/ GASKET/ Seal, Rubber Foot Batten Washer and Rubber Grommets falling 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. It is pertinent to note that these items are designed and shaped that these can be used only in sprinkler/ drip irrig .....

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..... by the applicant. The relevant portion of the said section note is as below:- (1) This section does not cover: (a) Transmission or conveyor belts or belting, of plastics of chapter 39, or of vulcanized rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016): Therefore the items manufactured and supplied by the applicant would fall under chapter heading 4016. The Entry No. 195B of Schedule II of Notification No.01/2017 dated 28.06.2017, inserted vide Notification No. 06/2018 dated 25.01.2018 is reproduced as below:- S. No. Chapter Heading/ Sub-heading/ Tariff Item Description of Goods CGST rate 195B 842 .....

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