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Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System - GST - States - 108/2021-GST

Extract

..... GOVERNMENT OF ASSAM OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM KAR BHAWAN:: DISPUR, GUWAHATI-6 CIRCULAR NO. 108/2021-GST Dated Dispur the 21st June, 2021 Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-reg. No. CT/GST-15/2017/476.- 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 .....

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

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..... 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 applicable to the respective heading. 4. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act .....

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

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