Laxmi Agrotech Steel ., In re
Date: April 16, 2019
Subject Matter
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…
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…