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

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..... 23-06-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-08/2021 Subject : Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding. Representations have been received seeking clarification regarding GST rate on parts of Sprinklers or Drip Irrigation System, when they are supplied separately (i.e. not along with entire sprinklers or dri .....

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..... 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 irrigation system', as classifiable under heading 8424 as per Note 2 (b) to Section XVI to the HSN. Hence, laterals/parts to be used solely or .....

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