Sprinklers drip irrigation system including laterals, PVC Pipes and other component and accessories; “is classifiable under HSN 8424 under entry No. 195B of Schedule II of Notification No. 01/2017-Central Tax(Rate) and shall attract GST rate 12%.
Classification of goods— In the instant case, the main issue is to decide classification and rate of tax on Sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories and whether the said items arc classifying under chapter heading no. 8424 of GST Tariff and attracting GST@12% as per entry no.195B in the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017.
Held that—the Sprinklers; drip irrigation system Including laterals; which covers sprinkler irrigation system, falling under Chapter heading /tariff item No. 8424 shall attract GST rate 12% (6% CGST and 6% SGST). Further, laterals/parts used solely or principally with sprinklers or drip Irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately.
Sprinklers drip irrigation system including laterals, PVC Pipes and other component and accessories; “is classifiable under HSN 8424 under entry No. 195B of Schedule II of Notification No. 01/2017-Central Tax(Rate) and shall attract GST rate 12%.
Classification of goods— In the instant case, the main issue is to decide classification and rate of tax on Sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories and whether the said items arc classifying under chapter heading no. 8424 of GST Tariff and attracting GST@12% as per entry no.195B in the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017.
Held that—the Sprinklers; drip irrigation system Including laterals; which covers sprinkler irrigation system, falling under Chapter heading /tariff item No. 8424 shall attract GST rate 12% (6% CGST and 6% SGST). Further, laterals/parts used solely or principally with sprinklers or drip Irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately.