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    <title>Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System</title>
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    <description>Components solely or principally designed for use with sprinklers or drip irrigation systems are classifiable with those systems under the relevant HSN provision and therefore attract the tariff rate specified for sprinklers/drip irrigation systems, even if supplied separately; parts of general use that fall in other HSN headings shall attract the GST rate applicable to those respective headings.</description>
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      <description>Components solely or principally designed for use with sprinklers or drip irrigation systems are classifiable with those systems under the relevant HSN provision and therefore attract the tariff rate specified for sprinklers/drip irrigation systems, even if supplied separately; parts of general use that fall in other HSN headings shall attract the GST rate applicable to those respective headings.</description>
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