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2019 (5) TMI 1040

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..... 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%). - AAR No. RAJ/AAR/2019-20/02 - Dated:- 16-4-2019 - J.P. MEENA AND HEMANT JAIN, MEMBER Present for the .....

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..... 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 systems, Sprinkler Parts, Traders and consumers using sprinkler system as a part to be used in their sprinkler/ drip irrigation 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 (6% CGST and 6%SGST). e. Circular number 8 .....

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..... ng 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 irrigation equipment and have no other use. 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Parshant Sharma (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application. He further requested that the case may be decided at the earliest. 4. COMMENTS OF THE JURISDICTIONAL OFFIC .....

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..... ied 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 8424 Sprinklers; drip irrigation system including Laterals 6% d. A clarification regarding Entry No. 195B of Schedule II of Notification No.01/2017 dated 28.06.2017 was issued vide Circular Number 81/55/2018-GST dated 31st December, 2018. The relevant portion is as reproduced below:- 4. Therefore, the term sprinklers , in the said entry 195B, covers sprinkler irrigation system. Accordingly, sprinkler system consisting of nozzles, lateral and .....

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