https://www.taxtmi.com/circulars?id=70678 Laterals and parts supplied separately for sprinklers or drip irrigation systems attract GST at 12% where they are intended solely or principally for use with those systems and are classifiable under heading 8424. This treatment includes pipes used solely with such systems and parts suitable solely or principally for their use. Parts of general use classifiable under a heading other than 8424 are taxable at the rate applicable to their respective classification. en-us Tue, 22 Jun 2021 00:00:00 +0530 Tue, 04 Aug 2026 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70678 Laterals and parts supplied separately for sprinklers or drip irrigation systems attract GST at 12% where they are intended solely or principally for use with those systems and are classifiable under heading 8424. This treatment includes pipes used solely with such systems and parts suitable solely or principally for their use. Parts of general use classifiable under a heading other than 8424 are taxable at the rate applicable to their respective classification. Circulars GST - States Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70678