TMI Blog2021 (12) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... arts to he used solely or principally with sprinklers or irrigation system:- as classifiable under chapter heading /tariff item No. 8424 and under entry No.195B of Schedule II of Notification No. 01/2017 Central Tax(Rate) dated 28.06.2017 and corresponding notification under SGST as amended, shall attract GST rate 12% (6% CGST and 6% SGST), evan if supplied separately. However. any part of general use, which gets classified in a heading other than 8424. in terms of Section Note and Chapter Notes to HSN. shall attract GST as applicable to the respective heading. The original ruling is rectified. - Case No. 16/2020 Rectification Order No. 11/2021 - - - Dated:- 1-9-2021 - MANOJ KUMAR CHOUBEY AND SHRI VIRENDRA KUMAR JAIN, MEMBER Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USTRIES (INDIA) LIMITED. Brilliant Sapphire, 801-804, 8 th Floor, Plot No. 10. Scheme 78. Phase-II. Vijay Nagar Wore, MP 452010 (referred to as Kriti hereafter) is a company registered under Company's Act 1956 and are engaged in the manufacture of sprinkler system, drip irrigation system including laterals. PVC Pipes and other components and registered with GST Department holding Registration No. 23AAACK7078131ZU. 4. QUESTION RAISED BEFORE THE AUTHORITY - Applicant believes that the product sprinkler system. drip irrigation system including laterals. P.V.C. Pipes. other components and accessories is classified under HSN 8424 and applicable tax rate is 12%. details as per the notification No. 1/2017-Central Tax (Rate). dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading. 8.2. The ruling is valid subject to the provisions under section 103 (2) until and unless declared void under Section 104 (1) of the GST Act. 5.2. After the perusal of the said order it was noticed that while referring para 3 of circular number 155/11/202-GST dated 17.06.2021 by typological error some clarification was missed. In para 3 of circular number 155/11/202-GST dated 17.06.2021 it has been clarified that The intension of this entry has been to covers laterals (pipes to be used solely with with sprinklers/drip irrigation system) and such parts that are suitable for use solely or principally with 'sprinklers or drip irrigation system However in third line of para number 8.1 of the ruling it was written inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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