GST classification on sprinkler and drip irrigation parts clarifies standalone laterals attract the same rate as irrigation systems. Laterals and parts designed solely or principally for use with sprinklers or drip irrigation systems and classifiable under the HSN chapter for such systems are to be treated as part of that category and taxed at the same rate applicable to sprinklers and drip irrigation systems even when supplied separately; parts of general use that fall under other HSN headings must be taxed according to their respective headings.
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Provisions expressly mentioned in the judgment/order text.
GST classification on sprinkler and drip irrigation parts clarifies standalone laterals attract the same rate as irrigation systems.
Laterals and parts designed solely or principally for use with sprinklers or drip irrigation systems and classifiable under the HSN chapter for such systems are to be treated as part of that category and taxed at the same rate applicable to sprinklers and drip irrigation systems even when supplied separately; parts of general use that fall under other HSN headings must be taxed according to their respective headings.
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