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

Extract

..... amirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 2nd July, 2021. Sir, Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding. Various doubts have arisen regarding GST rate on parts of Sprinklers or Drip Irrigation System, when they are supplied separately ( i.e. not along with entire sprinklers or drip irrigation .....

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

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..... 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 applicable to the respective heading. 5. This circular shall come into force w.e.f. 17.06.2021. 6. Difficulty if any, in the implementation of this circular may be brought to the notice of this office. Y .....

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

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