2021 (12) TMI 32

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.... Dt. 15-07-2021 under section 102 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s KRITI INDUSTRIES (INDIA) LIMITED. Brilliant Sapphire. 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 are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar prov....

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....1-GST dated 17.06.2021 issued by. The CBEC, New Delhi, this Authority has passed the following ruling ride ... order number ... dated "8. Ruling 8.1 In respect of the question asked as per the clarification circular No.155/11/2021-GST dated 17.06.2021 issued by. The CBIC. New Delhi we hold that the 'Sprinklers, drip irrigation system including laterals. PVC Pipes and other component and accessories:' is classifiable under chapter heading /tariff item No. 8424 and under entry No.195B of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification under SGST as amended, shall attract, GST rate 12% (6% CGST and 6% SGST). Further. laterals/parts used solely or principally with sprin....