2020 (5) TMI 413

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....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/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 thi....

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....ers 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 "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.....