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

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....021(CENTRAL), 02/07/2021 Sub:- Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System - regd. Ref:- From the GOI, MOF, DOR, Circular No.155/11/2021-GST, dated 17-06-2021. Representations have been received seeking clarification regarding GST rate on parts of Sprinklers or Drip Irrigation System, when they are supplied separately ( i.e. not along with entire s....

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.... laterals; mechanical sprayer 6% 3. The matter is examined. The intention of this entry has been to cover laterals (pipes to be used solely 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 ....