Sprinklers; drip irrigation system including laterals, PVC Pipes falls under CTH No. 8424

In re Kriti Industries (India) Limited (GST AAR Madhya Pradesh) Applicant believes that the product ‘sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories’ is classified under HSN 8424 and applicable tax rate is 12%, details as per the Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 . The entry No. 195B was inserted vide Notification No.06/2018 Central Tax(rate) dated 25.01.2018. What shall be GST rate on such products system falling under HSN 8424 attracting CGST @6% and SGST @6% or Not? as per the clarification ci...