Irrigation System Rubber Rings Not Automatically Eligible for Lower GST: AAR Rajasthan

In re Arti Pitaliya (GST AAR Rajasthan) The matter before the Authority for Advance Ruling Rajasthan concerned an application filed by an applicant engaged in the manufacture and trading of rubber parts used in agricultural irrigation systems, particularly sprinkler and drip irrigation systems. The applicant sought an advance ruling regarding the classification and applicable GST rate on rubber rings that are used as components in such irrigation systems. The applicant manufactures rubber rings designed to be used as sealing or connecting parts in sprinkler and drip irrigation systems. These r...