TaxTMI 
TaxTMI 
2021 (12) TMI 30
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....e, 801-804, 8th Floor. Plot No. 10. Scheme 78. Phase-II. Vijay Nagar Indore. MP 452010 (hereinafter referred to as the Applicant). registered under the Goods & Services Tax and GST number is 23AAACK7078B1ZU 2. The provisions of the CGST Act and MPGST Act arc identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further. henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - (i) M/s. KRITI INDUSTRIES (INDIA) LIMITED, Brilliant Sapphir....
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....er Drop More Crop (Micro Irrigation) Component of PMKSY issued by Government of India Ministry of Agriculture & Farmers Welfare Department of Agriculture. Cooperation & Farmer Welfare Division of Rain-fed Farming System (RFS) Krishi Bhavan, New Delhi under Notification No 803 New Delhi 21.03.1017. (iii) As well as said system product lies in Entry 195B of Sch. II of Notification No. 1/2017 as amended. (iv) Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes & Customs, New Delhi, issued Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System by void Circular No. 81/55/2018-GST, dated 31-12-2018 F. No. 354/408/2018-TRU) in that, they clarified issue of classification fall....
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....pplied separately then it will not be covered under Entry No. 195B ibid." 6. RECORD OF PERSONAL HEARING - Mr. Ashutosh Upadhyay, appeared for personal hearing and he reiterated the submissions already made in the application. 7. DISCUSSIONS AND FINDINGS - 7.1. We have carefully considered the submissions made by the applicant in the application dated 21.02.2021 and submission made at the time of personal hearing. The main issue is to decide classification and rate of tax on Sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories and whether the said items arc classifying under chapter heading no. 8424 of GST Tariff and attracting GST@12% as per entry no.195B in the Notification....
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....fect from 1.7.2017, all goods falling under HS 8424, namely, Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines (other than fire extinguishers, whether or not charged), were placed under 18% slab. Subsequently, on the recommendation of the GST Council, the item namely, 'Nozzles for drip irrigation equipment or nozzles, for sprinkler was placed under 12% GST slab (Entry No. '195A' with effect from 22.09.2017). Upon revisiting the issue of GST rate on micro irrigation including drip irrigation system, including laterals the GST Council recommended 12% GST rate on micro ....
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....find that as per the CBIC vide the said circular dated 31.12.2018 has clearly clarified the matter that the term "sprinklers", in the said entry 195B, covers sprinkler irrigation system. 7.6 The CBIC, New Delhi further clarified the matter vide circular No.155/11/2021-GST dated 17.06.2021 in respect GST rate on lateral/parts of Sprinklers or Drip Irrigation system, the relevant para 3 of the said circular is reproduced below :- 3. The matter is examined. The intention of this entry has been to cover laterals (pipes to be used solely with with sprinklers/drip irrigation system) and such parts that are suitable for use solely or principally with 'sprinklers or drip irrigation system', as classifiable under heading 8424 as ....