https://www.taxtmi.com/circulars?id=70995 Separately supplied laterals and parts of sprinklers or drip irrigation systems attract the GST rate applicable to those systems where they are classifiable under the specified irrigation-equipment heading and are suitable solely or principally for such use. Parts of general use, if classifiable under another heading under the applicable Section and Chapter Notes, attract GST at the rate applicable to that respective heading. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 26 Aug 2026 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70995 Separately supplied laterals and parts of sprinklers or drip irrigation systems attract the GST rate applicable to those systems where they are classifiable under the specified irrigation-equipment heading and are suitable solely or principally for such use. Parts of general use, if classifiable under another heading under the applicable Section and Chapter Notes, attract GST at the rate applicable to that respective heading. Circulars GST - States Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70995