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%.
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