Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

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.... June, 2021 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General, Principal Commissioners/ Commissioners of GST and Central Tax (AII), Madam/Sir, Subject: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System-regarding. Representations have been received seeking clarification regarding GST rate on....

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....f this entry has been to cover laterals (pipes to be used solely with with sprinklers/drip irrigation system) and such parts  that are suitable for use solely or principally with 'sprinklers or drip irrigation system', as classifiable under heading 8424 as per Note 2 (b) to Section XVI to the HSN. Hence, laterals/parts to be used solely or principally with sprinklers or drip irrigatio....