In re Arti Pitaliya (GST AAR Rajasthan)
Date: February 25, 2026
Subject Matter
Rubber Rings Solely for Sprinkler/Drip Irrigation Systems Classifiable Under HSN 8424 with 5% GST
Summary
The Authority for Advance Ruling has allowed the application, clarifying that rubber rings exclusively designed for sprinkler and drip irrigation systems, if established to be made of hard rubber and solely for irrigation purposes, are classifiable u…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions…