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        GST - States

        Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

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        GST classification for sprinkler and drip irrigation parts: components solely for those systems attract the chapter's concessional rate. Parts and laterals that are solely or principally usable with sprinklers or drip irrigation systems and classifiable under the HSN heading for sprinklers/drip irrigation attract the concessional GST rate applicable to that heading even when supplied separately; parts of general use that fall under other HSN headings will attract the GST 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 for sprinkler and drip irrigation parts: components solely for those systems attract the chapter's concessional rate.

                              Parts and laterals that are solely or principally usable with sprinklers or drip irrigation systems and classifiable under the HSN heading for sprinklers/drip irrigation attract the concessional GST rate applicable to that heading even when supplied separately; parts of general use that fall under other HSN headings will attract the GST applicable to those respective headings.


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