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    <title>Regarding the GST rate on laterals/parts of sprinkler or drip irrigation systems.</title>
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    <description>GST rate treatment of laterals and other parts of sprinkler or drip irrigation systems is to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The provisions governing this issue in Circular No. 155/11/2021-GST shall apply with necessary modifications as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.</description>
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      <description>GST rate treatment of laterals and other parts of sprinkler or drip irrigation systems is to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The provisions governing this issue in Circular No. 155/11/2021-GST shall apply with necessary modifications as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.</description>
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