https://www.taxtmi.com/circulars?id=64889 Laterals and parts used solely or principally with sprinklers or drip irrigation systems and classifiable under the HSN heading for such systems attract GST at the composite rate of twelve percent even if supplied separately; parts of general use classified under other headings will attract the GST applicable to those respective headings according to Section and Chapter Notes to the HSN. en-us Fri, 02 Jul 2021 00:00:00 +0530 Sat, 03 Jul 2021 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64889 Laterals and parts used solely or principally with sprinklers or drip irrigation systems and classifiable under the HSN heading for such systems attract GST at the composite rate of twelve percent even if supplied separately; parts of general use classified under other headings will attract the GST applicable to those respective headings according to Section and Chapter Notes to the HSN. Circulars GST - States Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64889