GST rate on laterals and parts for sprinklers and drip systems treated at the applicable tariff even when supplied separately. Laterals and parts used solely or principally with sprinklers or drip irrigation systems and classifiable under the HSN heading for such systems attract GST at the composite rate of twelve percent even if supplied separately; parts of general use classified under other headings will attract the GST applicable to those respective headings according to Section and Chapter Notes to the HSN.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate on laterals and parts for sprinklers and drip systems treated at the applicable tariff even when supplied separately.
Laterals and parts used solely or principally with sprinklers or drip irrigation systems and classifiable under the HSN heading for such systems attract GST at the composite rate of twelve percent even if supplied separately; parts of general use classified under other headings will attract the GST applicable to those respective headings according to Section and Chapter Notes to the HSN.
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