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<h1>GST Clarification: 12% Rate on Sprinkler & Drip System Parts Under Heading 8424, Even If Sold Separately.</h1> The circular clarifies the GST rate applicable to parts of Sprinklers or Drip Irrigation Systems when supplied separately. According to the GST Council's decision, laterals and parts used solely or principally with these systems fall under heading 8424 and are subject to a 12% GST rate, even if not supplied with the entire system. However, parts classified under a different heading, as per HSN notes, will attract GST as per their respective classification. Any issues should be reported to the Board.