AAR : Supply of metals parts of sprinkler system separately not covered under Entry 195

Rajasthan AAR holds that supply of metals parts of sprinkler system by the applicant exclusively meant for use in Sprinkler/ drip irrigation system but sold in isolation as parts and not as a complete system is not covered under Entry 195B of Schedule II of Notification 01/2017 dated June 08,2017; Perusing Entry No. 195B of Schedule II of Notification 01/2017 read with Circular 81/55/2018-GST dated December 31,2018, observes that only sprinkler/drip irrigation system inc...