GST rate on irrigation system parts: laterals and parts classifiable under irrigation heading attract specified rate when supplied separately. Laterals and parts suitable for use solely or principally with sprinklers or drip irrigation systems that are classifiable under the HSN heading covering sprinklers/drip irrigation shall attract the GST rate provided for those goods even if supplied separately; parts of general use classifiable outside that heading shall attract the rate applicable to their 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 rate on irrigation system parts: laterals and parts classifiable under irrigation heading attract specified rate when supplied separately.
Laterals and parts suitable for use solely or principally with sprinklers or drip irrigation systems that are classifiable under the HSN heading covering sprinklers/drip irrigation shall attract the GST rate provided for those goods even if supplied separately; parts of general use classifiable outside that heading shall attract the rate applicable to their respective headings.
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