AAR : Rubber parts, not ‘components’ of irrigation system, taxable at 18%

Rajasthan AAR holds that rubber parts manufactured and supplied by the applicant viz. rubber ring/ gasket/ seal, rubber foot batten washer and rubber grommets are classifiable under Chapter heading 4016 and attract GST@18% (CGST 9% + SGST 9%); Notes that the rubber parts are so designed and shaped that they can only be used in sprinkler/ drip irrigation system and the said goods are supplied to manufacturers of sprinkler/ drip irrigation system; Refers to Entry No. 195B of Sc...