Gst rate on drip irrigation

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This query is : Resolved

Deepak Shahdadpuri (Querist)
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09 June 2017 We have been importing drip irrigation systems under Chpater 8424 8100 ( now 8100 changed to 8200). The rate schedule given on 18th May and 3rd June doesn;t cover rate for Chapter 8424.
In Chapter 8424 there are several items , while rate of fire extinguisher in CETA was 12.5%, and for other items it was zero.
in 18th May, the rate is given only in respect of Fire extinguisher which is 28%.
This being close to farmer and is part of the flagship programme of the PM Krishi Sichai Yojana ( PMKSY), and doubling farmer income in 2 hours, we see the rate may either be 5% or 0%.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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09 June 2017 It will fall under agricultural implements with 0% under Chapter 82.

Deepak Shahdadpuri

Deepak Shahdadpuri (Querist)
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09 June 2017 Thanks for Prompt response.
However is the change in the chapter heading allowed from 84 to 82 or we should seek clarification from GST Council or Ministry

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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09 June 2017 82 is the right head for agricultural equipment. Change will be allowed..

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