1. The present application has been filed u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s KRITI INDUSTRIES (INDIA) LIMITED. Brilliant Sapphire. 801-804, 8th Floor, Plot No. 10. Scheme 78. Phase-II. Vijay Nagar Indore. MP 452010 (hereinafter referred to as the Applicant). registered under the Goods & Services Tax and GST number is 23AAACK7078B1ZU

2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made. a reference to the CGST Act would also-mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would he mentioned as being under the GST Act.

3. BRIEF FACTS OF THE CASE –

(i) M/s. KRITI INDUSTRIES (INDIA) LIMITED. Brilliant Sapphire, 801-804, 8^th Floor, Plot No. 10. Scheme 78. Phase-II. Vijay Nagar Wore, MP 452010 (referred to as “Kriti” hereafter) is a company registered under Company’s Act 1956 and are engaged in the manufacture of sprinkler system, drip irrigation system including laterals. PVC Pipes and other components and registered with GST Department holding Registration No. 23AAACK7078131ZU.

4. QUESTION RAISED BEFORE THE AUTHORITY –

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. 1/2017-Central Tax (Rate). dated 28-6-2017. The entry No. 195B was inserted vide notification No. 6/2018-Central Tax (Rate). dated 25th January, 2018. What shall be GST rate on such products system falling under HSN 8424 attracting CGST @6% and SGST @6% or Not?

5. Original order passed –

5.1. After considering various submission of the Applicant, Jurisdictional officers view and clarification circular number circular No.155/11/2021-GST dated 17.06.2021 issued by. The CBEC, New Delhi, this Authority has passed the following ruling ride … order number … dated “8. Ruling

8.1 In respect of the question asked as per the clarification circular No.155/11/2021-GST dated 17.06.2021 issued by. The CBIC. New Delhi we hold that the ‘Sprinklers, drip irrigation system including laterals. PVC Pipes and other component and accessories:’ is classifiable under chapter heading /tariff item No. 8424 and under entry No.195B of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification under SGST as amended, shall attract, GST rate 12% (6% CGST and 6% SGST). Further. laterals/parts used solely or principally with sprinklers or drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12% % (6% CGST and 6% SGST). even if supplied separately. however. any part of general use, which gets classified in a heading other than 8424. in terms of Section Note and Chapter Notes to HSN, shall attract GST as applicable to the respective heading.

8.2. The ruling is valid subject to the provisions under section 103 (2) until and unless declared void under Section 104 (1) of the GST Act.”

5.2. After the perusal of the said order it was noticed that while referring para 3 of circular number 155/11/202-GST dated 17.06.2021 by typological error some clarification was missed. In para 3 of circular number 155/11/202-GST dated 17.06.2021 it has been clarified that “The intension of this entry has been to covers laterals (pipes to be used solely with with sprinklers/drip irrigation system) and such parts that are suitable for use solely or principally with ‘sprinklers or drip irrigation system……However in third line of para number 8.1 of the ruling it was written”……including laterals, PVC Pipes and other component and accessories…..” As it was a typological error and on face of record it became apparent to rectify the ruling. Hence as notice was issued to the Applicant regarding intention of rectification of the ruling.

5.3. At the time of hearing Mr. Ashutosh Upadhyay Authorized representative appeared on behalf of the Applicant. He was shown all relevant document. Mr. Upadhyay agreed on rectification of the order on the issue for which notice was issued.

5.4. Hence rectified ruling is being passed herewith.

6. Rectified Ruling-

6.1. In respect of the question asked as per the clarification circular No.155/11/2021-GST dated 17.06.2021 issued by The CBIC. New Delhi we hold that the “Sprinklers: drip irrigation system including laterals (pipes to he used solely with sprinklers/drip irrigation system)/parts to he used solely or principally with sprinklers or irrigation system:- as classifiable under chapter heading /tariff item No. 8424 and under entry No.195B of Schedule II of Notification No. 01/2017 Central Tax(Rate) dated 28.06.2017 and corresponding notification under SGST as amended, shall attract GST rate 12% (6% CGST and 6% SGST), evan if supplied separately. However. any part of general use, which gets classified in a heading other than 8424. in terms of Section Note and Chapter Notes to HSN. shall attract GST as applicable to the respective heading:.

6.2. The ruling is valid subject to the provisions under section 103 (2) until and unless declared void under Section 104 (1) of the GST Act.

6.3. The original ruling is rectified upto the extent mentioned above. The rest part of the ruling remains the same as per the original ruling.