2019 (5) TMI 1040

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....inafter 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 08AACFL1715B1ZX 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 rubber parts of sprinkler system & drip irrigation system used in agriculture irrigation. The parts comprise ....

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....the 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. g. The notes to Section XVI which covers Chapter 84 vide note no. 1 states that:- (1) "This section does not cover: (a) Transmission or conveyor belts or belting, of plastics of chapter 39, or of vulcanized rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016):" The above Note No. 1 excludes from the purview articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized ....

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....ngaged in the business of manufacturing/ Trading of rubber parts of sprinkler irrigation system & drip irrigation system used in agriculture/ irrigation. The parts comprise of Rubber Ring/ Gasket/ Seal, Rubber Foot Batten Washer and Rubber Grommets which are so designed and shaped that they can only be used in sprinkler/ drip irrigation system. Further, the said goods are supplied to the manufacturers of sprinkler irrigation system/ drip irrigation system. b. We observe that the items as mentioned in submission of applicant are not covered under Chapter 84. The Section Note of Section XVI covering Chapter head 84 excludes the rubber items manufactured by the applicant. The relevant portion of the said section note is as below:- (1) "Th....