GST classification of irrigation laterals: parts solely for sprinklers or drip systems follow the sprinkler heading, others follow their own. The circular clarifies that laterals and parts that are solely or principally suitable for use with sprinklers or drip irrigation systems and are classifiable under the sprinkler HSN heading will attract the GST applicable to that classification even when supplied separately; parts of general use classifiable outside that heading will attract the GST rate applicable to their own heading. The clarification is effective from the operative date specified in the circular.
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 laterals: parts solely for sprinklers or drip systems follow the sprinkler heading, others follow their own.
The circular clarifies that laterals and parts that are solely or principally suitable for use with sprinklers or drip irrigation systems and are classifiable under the sprinkler HSN heading will attract the GST applicable to that classification even when supplied separately; parts of general use classifiable outside that heading will attract the GST rate applicable to their own heading. The clarification is effective from the operative date specified in the circular.
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