AAR Rajasthan Clarifies GST Classification of Rubber Rings for Irrigation Systems: Concessional Rate Only if Made of Hard Rubber and Solely Used for Irrigation
The Authority for Advance Ruling, Rajasthan, has ruled that rubber rings used exclusively in sprinkler or drip irrigation systems qualify for concessional GST rates under HSN 8424 only if they are made of hard rubber and are not of general use. Rubber rings made of other than hard rubber or with general application do not attract the concessional rate.
