In re Arihant Plast (GST AAR Rajasthan)
Questions asked by Appellant
1. Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separetly and not as a part of the sprinkler/drip?
2. Whether we are also covered under “all mechanical sprayers falling under HS Code 8424” stated in PRESS RELEASED Dated 20.09.2019 in 37th Meeting of GST Council?
3. What GST Rate shall be on such product?
Held byAAR
In the instant case we observe that Shri Deepak Jain authorized representative of the applicant submitted a letter dated 6.3.2020 addressed to this authority stating as under-:
‘We have filed an application for advance ruling dated 2nd March 2020, wide ARN-AD0803200004491 on determination of TAX Rate on products sold by us. Due to unavoidable circumstances we would like to revoke our application for which we had filled.
Therefore, you are requested to kindly take on record & oblige us.’ Accordingly, their request to withdraw the application is considered.
FULL TEXT OF ORDER OF APPELLATE THE AUTHORITY OF ADVANCE RULING,RAJASTHAN
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.
