GST classification of irrigation system parts: components solely for sprinklers or drip systems follow the system's tariff heading. Laterals and parts designed solely or principally for use with sprinklers or drip irrigation systems and classifiable under the HSN chapter for those systems fall within the entry for sprinklers and drip systems and attract the GST rate applicable to that heading even if supplied separately; parts of general use classifiable outside that chapter attract the rate of their own tariff heading.
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: components solely for sprinklers or drip systems follow the system's tariff heading.
Laterals and parts designed solely or principally for use with sprinklers or drip irrigation systems and classifiable under the HSN chapter for those systems fall within the entry for sprinklers and drip systems and attract the GST rate applicable to that heading even if supplied separately; parts of general use classifiable outside that chapter attract the rate of their own tariff heading.
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