GST treatment for irrigation system parts clarified: components solely for sprinklers/drip systems taxed under sprinkler/drip tariff, general parts taxed otherwise. Components made solely or principally for use with sprinklers or drip irrigation systems are classifiable under the sprinkler/drip irrigation tariff heading and attract the corresponding GST even if supplied separately; parts of general use that classify outside that tariff heading shall attract GST applicable to their own classification.
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Provisions expressly mentioned in the judgment/order text.
GST treatment for irrigation system parts clarified: components solely for sprinklers/drip systems taxed under sprinkler/drip tariff, general parts taxed otherwise.
Components made solely or principally for use with sprinklers or drip irrigation systems are classifiable under the sprinkler/drip irrigation tariff heading and attract the corresponding GST even if supplied separately; parts of general use that classify outside that tariff heading shall attract GST applicable to their own classification.
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