GST Rate for Sprinkler and Drip Irrigation Rubber Parts
The Rajasthan Authority for Advance Ruling clarified that the GST rate for rubber irrigation parts depends on whether they are made of hard rubber.
- Ruling
- RAJ/AAR/2025-26/21, dated 26.02.2026
- Dated
- 26 Feb 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The company asked if rubber rings for irrigation systems qualify for a 5% GST rate.
- The Authority ruled that classification depends on the specific material composition.
- Only parts made of hard rubber used solely for irrigation may qualify.
- General-use rubber parts are excluded from the concessional 5% rate.
In short
The company asked the Rajasthan Authority for Advance Ruling (AAR) whether rubber rings used in sprinkler and drip irrigation systems qualify for a 5% Goods and Services Tax (GST) rate. The core issue is whether these parts, when sold separately from the full system, still fall under the concessional tax category for irrigation equipment.
What has changed
How it worked before
Businesses generally assumed that any part designed exclusively for a sprinkler or drip irrigation system would automatically qualify for the lower 5% GST rate regardless of the specific material used.
What has changed
The Authority decided that the material composition is the deciding factor. If the rings are made of hard rubber and used only for irrigation, they may get the 5% rate. If they are made of other types of rubber or are considered general-use items, they do not qualify for the lower rate. This means businesses must now prove the exact material properties of their parts to claim the lower tax.
Who this affects
Manufacturers and sellers of spare parts for agricultural irrigation systems.
An example
A manufacturer sells rubber gaskets designed only for drip irrigation pipes. They want to know if they can charge 5% GST. Based on this ruling, they must first verify if the gaskets are made of hard rubber. If they are made of standard soft rubber, the ruling suggests they likely do not qualify for the 5% rate.
What you should do
Review your product specifications to confirm if your rubber parts are made of hard rubber. Remember that this ruling only applies to the company that asked for it; your local tax officer may have a different view on your specific products. Do not change your tax filing based on this ruling without consulting a professional about your specific situation.
If you do nothing
If you apply the lower rate without meeting the specific material requirements, you risk a tax demand for the difference. A tax officer may classify your goods under a higher rate and charge interest and penalties for the shortfall. Relying on a ruling that does not apply to your specific product is not a valid legal defense.
The terms explained
- HSN
- Harmonized System of Nomenclature is a code used to classify goods for tax purposes.
- Hard Rubber
- A specific type of vulcanized rubber that is rigid and durable, distinct from soft or general-purpose rubber.
- Advance Ruling
- A formal decision from tax authorities on how GST laws apply to a specific business question.
The ruling in detail
Authority for Advance Ruling
M/s Arti Pitaliya
RAJ/AAR/2025-26/21, dated 26.02.2026 · Rajasthan
Questions before the authority
- Whether parts of sprinkler system or drip irrigation system sold by us like the rubber rings etc. exclusively meant for use in Sprinklers and Drip irrigation system but sold in isolation as parts and not as a complete system classified under the heading 8424 the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/ drip as 'Sprinklers; drip irrigation system including laterals; mechanical sprayers'. Rubber Rings is classified under HSN 8424 and applicable tax rate is 5%. Details as per the notification No.. 1/2017-Central Tax (Rate), dated 28-6-2017. The entry No. 195B was inserted vide notification No. 6/2018-Central Tax (Rate), dated 25th January, 2018. It is pertinent to note that these items are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use. What shall be GST rate on such products system falling under HSN 8424 attracting CGST a 2.5% sad SGST a 2.5% or Not?
Facts
The applicant manufactures rubber rings specifically designed for use as sealing or connecting parts in sprinkler and drip irrigation systems. These items are sold both as part of a complete system and as individual spare parts for replacement. The applicant contends that these parts should be classified under HSN 8424 as components of sprinkler/drip irrigation systems.
Ruling
| Question | What the authority ruled |
|---|---|
| GST rate on rubber rings for sprinkler/drip irrigation systems | Yes, if made of hard rubber and used solely for irrigation; no, if made of other than hard rubber or used for general purposes. The ruling distinguishes between hard rubber and other rubber materials. |
The Authority ruled that the classification depends on the material composition of the rubber rings. If the rings are made of hard rubber and used solely for irrigation purposes, they may qualify for the concessional rate. However, if they are made of other than hard rubber or used for general purposes, they do not attract the concessional duty.
Reasoning
The Authority examined the manufacturing process but noted the record did not conclusively establish whether the rubber was 'hard rubber' or 'other than hard rubber'. It relied on Section XVI Note 1(a) and Chapter 84 notes regarding parts suitable for use solely or principally with a particular machine. It also referenced Circular No. 155/11/2021-GST, which clarifies that parts of general use are excluded from heading 8424. Consequently, the classification hinges on whether the goods are articles of hard rubber or general rubber articles.
Provisions relied on
- Section 97(2) of the CGST/RGST Act, 2017
- Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017
- Notification No. 06/2018-Central Tax (Rate) dated 25.01.2018
- Circular No. 155/11/2021-GST dated 17.06.2021
- Section XVI Note 1(a) and 2(b) of the HSN
- Chapter 84 of the Customs Tariff Act, 1975
For the practitioner
This ruling highlights the **critical importance of material composition** (hard rubber vs. other) when classifying rubber parts for irrigation systems. It confirms that while parts used solely for irrigation may fall under HSN 8424, the **exclusion of general-use articles** remains a significant hurdle. Practitioners should ensure technical specifications clearly define the material properties to support classification claims.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/aar_order_arti.pdf
Legibility of the scan, as read: high.
Prepared 12-10-2026.
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