Advance Ruling — In the instant case,
QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT is as follows—
1. Whether parts of sprinkler system sold by applicant like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER TEE, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE, HDPE SPRINKLER ADOPTOR, HDPE SPRINKLER REDUCER and HDPE NIPPLE, etc., exclusively meant for use in Sprinklers and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip?

2. Whether we are also covered under “all mechanical sprayers falling under HS Code 8424” stated in PRESS RELEASE Dated 20.09.2019 in 37th Meeting of GST Council?

3. What GST Rate shall be on such product?''

Ruling—
Applicant requested to withdraw the application, accordingly, their request to withdraw the application is considered. — Arihant Plast, In Re… [2020] 22 TAXLOK.COM 109 (AAR-Rajasthan)