https://www.taxtmi.com/circulars?id=64922 The circular clarifies that laterals and parts that are solely or principally suitable for use with sprinklers or drip irrigation systems and are classifiable under the sprinkler HSN heading will attract the GST applicable to that classification even when supplied separately; parts of general use classifiable outside that heading will attract the GST rate applicable to their own heading. The clarification is effective from the operative date specified in the circular. en-us Wed, 30 Jun 2021 00:00:00 +0530 Tue, 13 Jul 2021 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64922 The circular clarifies that laterals and parts that are solely or principally suitable for use with sprinklers or drip irrigation systems and are classifiable under the sprinkler HSN heading will attract the GST applicable to that classification even when supplied separately; parts of general use classifiable outside that heading will attract the GST rate applicable to their own heading. The clarification is effective from the operative date specified in the circular. Circulars GST - States Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64922