18% GST Payable on Laterals of sprinklers such as clamps, bends, tee, coupler, bush, foot button etc.

In re M/s Smita Gupta (Viney Irrigation) (GST AAR Rajasthan) Issue- Classification of any goods or services or both;  Whether the laterals such as clamps, bends, tee, coupler ,bush  which form part of an Sprinkler System or Drip Irrigation System shall form part of Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 and will it be taxed at 12% As per entry No. 195B of the schedule II of Notification No. 1/2017 – CT (Rate) dated 28-6-2017, as amended by Notification No. 06/2018 – CT (Rate) dated 25-1-2018, Laterals of sprinklers such as clamps, bends, tee, ...