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GST - Highlights / Catch Notes

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GST - Classification of goods - sprinkler system, drip irrigation system...

GST
1-12-2021

Classification of goods - sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories - The goods falling under Chapter heading /tariff item No. 8424 shall attract GST rate 12% (6% CGST and 6% SGST). Further, laterals/parts used solely or principally with sprinklers or drip Irrigation system, which are classifiable under heading 8424, would attract a GST of 12%, - AAR

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