Laxmi Agrotech Steel ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- April 16, 2019
- Type:
- Advance Ruling
Subject
Parts of the Sprinkler Irrigation System/drip irrigation system supplied separately viz. Latch Clamp, C-Clamp, Foot Batten etc. will not be covered under Entry No. 195B of Schedule II of Notification No.01/2017
Summary
Q) Tax rate applicable on parts of sprinkler system 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 n…
Judgement
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s Laxmi Agrotech Steel, H-85, Road No. 5A, RIICO Bindayaka, Jaipur, Rajasthan 302012 (here in after the applicant…