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Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System - GST - 155/11/2021

Extract

..... Circular No. 155/11/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance (Department of Revenue) North Block, New Delhi, Dated 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 .....

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

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..... cipally 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 principally with sprinklers or drip irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, even if supplied separately. However, any part of general use, which gets classified in a heading other than 8424, in terms of Section Note and Chapter Notes to HSN, shall attract GST as app .....

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

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