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of <h1>Himachal Pradesh Clarifies 12% GST Rate on Parts of Sprinklers/Drip Irrigation Systems Under Heading 8424.</h1> The circular from the Himachal Pradesh Excise and Taxation Department clarifies the GST rate applicable to parts of Sprinklers or Drip Irrigation Systems when supplied separately. As per the 43rd GST Council meeting, these parts, if used solely with such systems and classified under heading 8424, attract a 12% GST rate. This classification follows Note 2(b) to Section XVI of the HSN. Parts of general use classified under different headings will incur GST rates applicable to those headings. The circular is effective from June 17, 2021, and any implementation issues should be reported to the department.
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