2019 (5) TMI 1039

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....after the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) given as under: a. Classification of any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AADFL5044N1Z1 as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: a. The applicant is engaged in the business of manufacturing/trading of metal parts of sprinkler system used in agriculture irrigation. The parts comprise of Latch Clamp, C-Clamp, Foo....

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....covers Parts in the ambit of tariff item 8424. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Whether parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod 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 and the tax rate applicable on such components/ parts when sold separately and not as a part of the sprinkler/ drip irrigation? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 03.04.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Parshant Sharma (Authorised Representative) of applicant appeared for PH. During ....

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....The following are some of the important components used in sprinkler system viz. c-clamp, latch clamp, foot batten, aluminum rivet, rubber ring/ gasket/ seal, washer and rubber grommets etc. c. The Entry No. 195B of Schedule Il of Notification No. 01/2017 dated 28.06.2017, inserted vide Notification No. 06/2018 dated 25.01.2018 is reproduced as below:- S. No. Chapter Heading/ Sub-heading / Tariff Item Description of Goods CGST rate 195B 8424 Sprinklers; drip irrigation system including Laterals 6% A clarification regarding Entry No. 195B of Schedule II of Notification No. 01/2017 dated 28.06.2017 was issued vide Circular Number 81/55/2018-GST dated 31st December, 2018. The relevant portion is as reproduced below:- 4. "Ther....