GST on parts of sprinklers and drip irrigation systems follows classification; system-specific parts get the same tax treatment when sold separately. Parts and laterals that are suitable for use solely or principally with sprinklers or drip irrigation systems and that are classifiable under the HSN heading for sprinklers shall attract the same GST rate as the systems even when supplied separately; parts of general use that classify under other HSN headings shall attract the GST applicable to those respective headings.
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Provisions expressly mentioned in the judgment/order text.
GST on parts of sprinklers and drip irrigation systems follows classification; system-specific parts get the same tax treatment when sold separately.
Parts and laterals that are suitable for use solely or principally with sprinklers or drip irrigation systems and that are classifiable under the HSN heading for sprinklers shall attract the same GST rate as the systems even when supplied separately; parts of general use that classify under other HSN headings shall attract the GST applicable to those respective headings.
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