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of <h1>Assam Government Clarifies 12% GST on Sprinkler and Drip Irrigation Parts Under HSN Heading 8424.</h1> The circular issued by the Government of Assam clarifies the GST rate applicable to parts of Sprinklers or Drip Irrigation Systems when supplied separately. According to the clarification, laterals and parts used solely or principally with these systems fall under heading 8424 and are subject to a 12% GST rate. This classification is based on Note 2(b) to Section XVI of the Harmonized System of Nomenclature (HSN). However, parts classified under a different heading will attract GST as applicable to that specific heading. The circular aims to provide clarity and is not intended for interpreting legal provisions.
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