“Sprinklers" drip irrigation system including laterals (pipes to he used solely with sprinklers/drip irrigation system)/parts to be used solely or principally with sprinklers or irrigation system classifiable under HSN code 8424 and taxable @12%.
Authority for Advance Ruling— Rate of GST on product sprinkler system, drip irrigation system – The applicant sought ruling as to what shall be GST rate on products sprinkler system falling under HSN 8424. Applicant believes that the product sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories are classified under HSN 8424 and applicable tax rate is 12%. The authority passed earlier order. The authority observed that while referring para 3 of circular number 155/11/202-GST dated 17.06.2021 by typological error some clarification was missed. Hence the authority passed the rectified order.
Held that:- The Hon’ble Authority for Advance Ruling in rectified ruling held that the “Sprinklers: drip irrigation system including laterals (pipes to he used solely with sprinklers/drip irrigation system)/parts 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%, even 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.
“Sprinklers" drip irrigation system including laterals (pipes to he used solely with sprinklers/drip irrigation system)/parts to be used solely or principally with sprinklers or irrigation system classifiable under HSN code 8424 and taxable @12%.
Authority for Advance Ruling— Rate of GST on product sprinkler system, drip irrigation system – The applicant sought ruling as to what shall be GST rate on products sprinkler system falling under HSN 8424. Applicant believes that the product sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories are classified under HSN 8424 and applicable tax rate is 12%. The authority passed earlier order. The authority observed that while referring para 3 of circular number 155/11/202-GST dated 17.06.2021 by typological error some clarification was missed. Hence the authority passed the rectified order.
Held that:- The Hon’ble Authority for Advance Ruling in rectified ruling held that the “Sprinklers: drip irrigation system including laterals (pipes to he used solely with sprinklers/drip irrigation system)/parts 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%, even 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.