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TMI Blog2020 (5) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ally 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/s Arihant Plast, Plot No. G 119, Road No.3 RIICO Industrial Area Bindayaka. Jaipur-302012 (hereinafter the applicant) to pronounce advance ruling under the ambit of the Section 97 (2), (a) and (b) given as under: - a. Classification of any goods or services both b. Applicability of a notification issued under the provisions of this Act. * Further, the applicant being a registered per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 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 "Sprinkler", in the said entry 195B, covers sprinkler irrigation system. Accordingly, sprinkler system consisting of nozzles, lateral and other components would attract 12% GST rate. * In circular no. 81 it has been stated that lateral and other components would attract 12% GST rate. The HS Code 8424 90 00 covers parts in the ambit of tariff item 8424. * We want to draw your kind attention that the Government of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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 representative of the applicant submitted a letter dated 6.3.2020 addressed to this authority stating as under-: "We have filed an application for advance ruling dated 2nd March 2020, wide ARN-AD0803200004491 on determination of TAX Rate on products sold by us. Due to unavoidable circumstances we would like to revoke our application for which we had filled. Therefore, you are requested to kindly take on record & oblige us." Accordingly, their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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