GST classification of irrigation system parts: items solely for sprinklers/drip systems follow the rate of their HSN heading when supplied separately. Laterals and parts used solely or principally with sprinklers or drip irrigation systems, if classifiable under the tariff heading for sprinklers and drip irrigation systems, attract the rate applicable to that heading even when supplied separately; parts of general use that fall under other HSN headings attract the rates applicable to those respective headings.
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 classification of irrigation system parts: items solely for sprinklers/drip systems follow the rate of their HSN heading when supplied separately.
Laterals and parts used solely or principally with sprinklers or drip irrigation systems, if classifiable under the tariff heading for sprinklers and drip irrigation systems, attract the rate applicable to that heading even when supplied separately; parts of general use that fall under other HSN headings attract the rates applicable to those respective headings.
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