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    <title>Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System</title>
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    <description>Laterals and parts that are suitable for use solely or principally with sprinklers or drip irrigation systems and classifiable with those systems under the HSN Notes attract the GST rate applicable to the sprinkler/drip irrigation grouping; parts of general use that classify elsewhere will attract the GST of their respective headings.</description>
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      <description>Laterals and parts that are suitable for use solely or principally with sprinklers or drip irrigation systems and classifiable with those systems under the HSN Notes attract the GST rate applicable to the sprinkler/drip irrigation grouping; parts of general use that classify elsewhere will attract the GST of their respective headings.</description>
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