Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

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..... dated 02/07/2021 Trade Circular No. 18 T of 2021 To ............................. .. Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System Re: Circular No. 155/11/2021-GST dated the 17 th June. 2021 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the a .....

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..... d the 17th June, 2021 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of GST and Central Tax (AII), Madam/Sir, Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System regarding. Representations have been received seeking cl .....

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..... 8424 Sprinklers; drip irrigation systems including laterals; mechanical sprayer 6% 3. The matter is examined. The intention of this entry has been to cover laterals (pipes to be used solely with with sprinklers/drip irrigation system) and such parts that are suitable for use solely or principally with 'sprinklers or drip irrigatio .....

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