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

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..... 2021 CIRCULAR No. 07/2021-GST of State Tax (Ref. Circular No. 155/11/2021-GST of Central Tax) 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 ( .....

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..... 6% 3. The matter is examined. The intention of this entry has been to cover laterals (pipes to be used solely 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 .....

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