{"id":75230,"date":"2026-03-19T08:59:46","date_gmt":"2026-03-19T08:59:46","guid":{"rendered":""},"modified":"2026-03-19T08:59:46","modified_gmt":"2026-03-19T08:59:46","slug":"classification-by-primary-use-determines-concessional-rate-if-rubber-rings-are-hard-rubber-and-solely-for-irrigation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75230","title":{"rendered":"Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation."},"content":{"rendered":"<p>Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.<br \/>Case-Laws<br \/>GST<br \/>Classification of rubber rings for GST hinges on two operative conditions: they must be made of hard rubber and be suitable for use solely or principally with sprinkler or drip irrigation systems; if both conditions are met, the rings may be classified with irrigation machinery under the concessional tariff heading and attract the lower rate. If either condition is absent-rings are other than hard rubber or are articles of general use not confined to sole\/principal use with those systems-then they fall outside that heading and are classifiable as other articles of vulcanised rubber, attracting the standard rate for that heading.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97862\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.Case-LawsGSTClassification of rubber rings for GST hinges on two operative conditions: they must be made of hard rubber and be suitable&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75230","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75230"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75230\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}