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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Karnataka Clarifies 12% GST Rate on Sprinkler and Drip Irrigation System Parts Under Heading 8424. Report Issues to Commissioner.</h1> The Karnataka Department of Commercial Taxes issued a circular clarifying the GST rate on parts of sprinklers or drip irrigation systems when supplied separately. The GST rate for these parts, classified under heading 8424, is 12% if they are used solely or principally with such systems. This classification follows Note 2(b) to Section XVI of the HSN. However, parts classified under a different heading will attract GST according to their respective classification. Any implementation difficulties should be reported to the Commissioner's office.