GST classification of sprinkler parts: parts solely for sprinkler systems attract scheduled sprinkler tax; general-use parts follow respective headings. Components solely or principally designed for use with sprinklers or drip irrigation systems are classifiable with those systems under the relevant HSN provision and therefore attract the tariff rate specified for sprinklers/drip irrigation systems, even if supplied separately; parts of general use that fall in other HSN headings shall attract the GST rate applicable to those respective headings.
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 sprinkler parts: parts solely for sprinkler systems attract scheduled sprinkler tax; general-use parts follow respective headings.
Components solely or principally designed for use with sprinklers or drip irrigation systems are classifiable with those systems under the relevant HSN provision and therefore attract the tariff rate specified for sprinklers/drip irrigation systems, even if supplied separately; parts of general use that fall in other HSN headings shall attract the GST rate applicable to those respective headings.
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