2020 (5) TMI 413

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..... against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act arc the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act . The issue raised by M .....

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..... em. PRESS RELEASE on GST Rate on goods as recommended by the GST Council in its 37th Meeting held on 20.09.2019 stated that-all mechanical sprayers falling under HS Code 8424 would attract 12% GST. 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 @ 12% Circular number 81/55/2018-GST dated 31st December, 2018 has been issued as a clarification regarding GST tax rate for Sprinkler and Drip irrigation system including laterals and vide sr. no. 4 of the circular it has been stated: Therefore, the term Sprinkle .....

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..... PRINKLER TEE, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE, HDPE SPRINKLER ADOPTOR, HDPE SPRINKLER REDUCER and HDPE NIPPLE, etc., exclusively meant for use in Sprinklers and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip? 2. Whether we are also covered under all mechanical sprayers falling under HS Code 8424 stated in PRESS RELEASE Dated 20.09.2019 in 37th Meeting of GST Council? 3. What GST Rate shall be on such product? FINDINGS, ANALYSIS CONCLUSION: In the instant case we observe that Shri Deepak Jain authorized representati .....

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