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of <h1>GST on Sprinkler and Drip Irrigation Parts Set at 12% When Supplied Separately, Clarifies Andhra Pradesh Tax Dept.</h1> The circular from the Andhra Pradesh Commercial Taxes Department clarifies the GST rate applicable to laterals and parts of sprinklers or drip irrigation systems when supplied separately. According to the GST Council's decision, these items fall under heading 8424 and attract a 12% GST rate if they are used solely or principally with sprinklers or drip irrigation systems. This classification is based on guidelines from the Harmonized System of Nomenclature (HSN). Parts classified under a different heading will attract GST according to their respective classification. Any difficulties should be reported to the Chief Commissioner.
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